Accrued income scheme

Allowable trading deductions

Anti-avoidance provisions

Authorised investment funds

Banks, deductions at source

Building societies, deductions at source

Co-operative housing associations

Companies

Loan relationships

Overpaid/underpaid tax

Construction costs of buildings/structures or works

Deductibility

Commercial woodlands

Inheritance tax, loan to pay

Life annuities, pre-19999 loans to purchase

Lloyd's underwriters

Personal representatives, loan to pay inheritance tax

Proprietor's overdraft

Trade or business expenses

Deduction at source

Banks, building societies

Deemed to be distributions

Discounts

– see Discounts

Distributions

Employment-related loans

Estates in administration

EU member states, associated companies

European Economic Area (EEA) Agreement

Industrial and provident societies

Inheritance tax

Acceptance of property in satisfaction of interest

Instalments and interest

Loan to pay

Overdue

Transfers reported late

Life annuities, pre-1999 loan to purchase

Loss relief

Carry-back of losses

Carry-forward of losses

Non-distributions

Non-residents

Official rate

Overdrafts

Trade or business expenses

Overdue tax

Qualifying for tax relief

Ring fence profits

Savings income, EC directive

Thin capitalisation

Underpaid tax

Yearly