Accrued income scheme

Amounts taken in reserves

Calculation of profits and losses

Calculation of profits, amounts taken to reserves

Conversion or exchange of securities held as circulating capital


Distributions received by

Gilt-edged securities

Consolidation of gilt strips

Exchanged for gilt strips

Market value of securities and strips


Levies and repayments under Financial Services and Markets Act 2000

Non-residents with interest on 3 1/2 per cent War Loan 1952 or after

Sale and repurchase of securities

Tradepoint members, exemption