Interest receivable
Accrual
Accrued income scheme
Authorised investment funds
Banks/building societies and deposit-takers
Capital or income receipts, distinction
Capitalisation
Charge to tax
Generally
Priority of charge
Companies
Distributions in respect of securities
Loan relationships
Damages
Compensation for financial mis-selling
Personal injury/death
Deduction at source
Banks/building societies and deposit-takers
Discounts
Distributions
Double taxation relief
Income or capital receipts, distinction
Inheritance tax, repayment
Late payment of tax
Loss relief
Meaning of interest
Savings and investment income
Accrual
Authorised unit trusts
Banks/building societies and deposit-takers
Capitalisation
Charge to tax
Client accounts held by solicitors
Compensation for mis-selling of financial products
Compounding
Deposit-takers
Discounts
EC directive
Exemption from charge
Financial Services Compensation Scheme
Generally
Industrial and provident societies
Interest, meaning
National Savings Bank interest
Open-ended investment companies
Pre-2004–05, Schedule D, Case III
Savings banks
Savings certificates
SAYE contractual savings schemes
Securities issued by international organisations
Territorial scope of charge
Unit trusts
When interest is derived
Withholding tax on EU savings income, relief for
Yearly interest
Transactions in certificates of deposit
Yearly interest