– see also Government securities

Administration

Authority of Bank of England to discharge functions of Bank of Ireland

Capital gains tax

Conversion

Exemption

Capital gains tax exemption

Compensation stock

Conversion of securities, compensation stock

Conversions

Derivative contracts, index-linked

Exchanges for strips

Exemption from chargeable gains

Exemption from tax

Friendly societies, periodic accounting for tax on interest

Gross payments of interest

Generally

Insurance companies

Index-linked

Insurance companies

Loan relationships

FOTRA securities, restriction on deductions

Generally

Gilt strips

Index-linked

Index-linked gilts pre-1 January 2005

Low-coupon gilts

Market value

Non-UK resident with 3.5 per cent interest on War Loan 1952 or after

Strips

Manufactured interest

Meaning

New individual savings accounts

Non-residents holding, FOTRA status

Past redemption date

Reorganisations

Stock lending

– see also Stock lending

Generally

Stocks and bonds charged on the National Loans Fund

Strips

Accrued income scheme

Consolidation

Discounted securities

Exchanges of gilts for

Generally

Loan relationships

Market value

Meaning

Regulations

Transfer and registration of

Transfer of strips

Transfers