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

– see 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