Accrued income scheme

Delayed remittances

Commentary – Tax Reporter ¶334-650 ; Tax Reporter ¶334-700

Rebate amounts and interest

Commentary – Tax Reporter ¶334-700

Dividends

Commentary – Tax Reporter ¶132-550

Foreign currency securities

– see Foreign currency securities

UK depositary interests in

Legislation/Regulatory – FA99 s. 119 ; SI 1999/2383