Banks, building societies and other deposit-takers

Civil proceedings for recovery of property

Meaning

Overseas markets, profits arising or derived from Hong Kong

Qualifying, loss relief

Transactions

Accrued interest

Anti-avoidance

Certificate of deposit, meaning

Charities

Eligible debt security

Exceptions

Generally

Losses

Uncertificated right

Transactions in

Charge to tax on disposal of rights

Corporation tax

Deposit rights, meaning

Income charged

Paperless deposit rights

Person liable

With or without certificates or in debts