To read the full version of this content please select one of the options below:

Valuation of Varying Profit Rents – Part 2

Journal of Property Valuation and Investment

ISSN: 0960-2712

Article publication date: 1 February 1991


Concludes an earlier paper by analysing the problems of negative contributions to the sinking fund. Notes that the use of traditional dual rate valuations results in a mathematical error within the valuation and an under‐valuation of the interest. Concludes that should the Chancellor of the Exchequer decide to allow exemptions from tax of sinking fund contributions and income within sinking funds the logic of dual rate valuation would be removed.



Harker, N.J., Nanthakumaran, N. and Rogers, S. (1991), "Valuation of Varying Profit Rents – Part 2", Journal of Property Valuation and Investment, Vol. 9 No. 2, pp. 137-144.




Copyright © 1991, MCB UP Limited