TY - JOUR AU1 - Harker, Norman J. AU2 - Nanthakumaran, Nanda AU3 - Rogers, Simon AB - Concludes an earlier paper by analysing the problems of negativecontributions to the sinking fund. Notes that the use of traditionaldual rate valuations results in a mathematical error within thevaluation and an undervaluation of the interest. Concludes that shouldthe Chancellor of the Exchequer decide to allow exemptions from tax ofsinking fund contributions and income within sinking funds the logic ofdual rate valuation would be removed. TI - Valuation of Varying Profit Rents Part 2 JF - Journal of Property Valuation and Investment DO - 10.1108/14635789110030868 DA - 1991-02-01 UR - https://www.deepdyve.com/lp/emerald-publishing/valuation-of-varying-profit-rents-part-2-XJ30dfYieA SP - 137 EP - 144 VL - 9 IS - 2 DP - DeepDyve ER -