- (2) (other than in
)29 a benefit payable under a life policy or a regulated collective investment scheme the amount of which is determined by reference to:
- (a) the value of the property of any description (whether specified or not); or
- (b) fluctuations in the value of any such property; or
- (c) income from such property; or
- (d) fluctuations in an index of the value of such property.