Accounting for tax

Accrued income scheme relief, stock lending

Anti-avoidance provisions

Authorised investment funds

Chargeable gains

Chargeable period, manufactured dividends

Corporation Tax Acts, application of

Generally

Key definitions

Payer, treatment of

Recipient, treatment of

Deduction of tax at source

Power to make regulations

Real estate investment trusts

UK residents

UK securities

Underlying securities paid gross

Deemed annual payment representing deemed manufactured overseas dividends

Deemed manufactured payments

Denial of tax credits for borrowers

Repos

Sale and repurchase agreements (repos)

Stock lending arrangements

Deemed manufactured payments, stock lending

Deemed receipt of deemed payment of interest

Electronic communications

Eligibility for relief

Foreign branch exemption regime

French indemnity payments

Gains accruing

Gains of persons paying

Interim holder under a repo

Generally

Income Tax Acts, application of

Generally

Key definitions

Payer, treatment of

Recipient, treatment of

Insurance companies pension business

Liability for tax

Loan relationships

Loan relationships, manufactured interest treated as

Management expenses, Caymans Island company share premium account

Manufactured dividend, meaning

Manufactured payment, meaning

Overseas dividends

Accounting for tax

Deduction of tax

French indemnity payments

Meaning

Payer and recipient

Relevant withholding tax

Reverse charge on recipients

Treasury powers

Overseas pension funds

Overseas securities, meaning

Parliamentary pension funds

Payments made before 1 January 2014

Selling short

Stock lending arrangements

Payments made on or after 1 January 2014

Income tax treatment of the payer/recipient

Obligation to deduct tax at source

Permanent establishment

Personal pension schemes

Real estate investment trusts

Repos

Deemed manufactured payments

Denial of tax credits for original holder and interim holder

Scope

Retirement annuities

Retirement benefit schemes

Returns, manufactured dividends

Sale and repurchase of securities (repos)

Generally

Price differences

Sale and repurchase of securities (repos), tripartite transaction

Stock lending

Deemed manufactured payments

Stock lending arrangements

Deemed interest; cash collateral

Deemed manufactured payments

Denial of tax credits for borrowers

Quasi-stock lending arrangements and quasi-cash collateral

Stock lending, relief under accrued income scheme

Transfer of securities, excluded persons

Treasury powers

Tripartite transaction, deemed recipient of interest

UK equities, accounting for tax

UK securities

Accounting for tax

Allowable deductions

Companies, unallowable purpose rule

Deduction of tax at source

Deductions from manufactured interest

Meaning

No deduction where underlying interest payable gross

Payers and recipients

Reverse charge on recipients

UK shares

Allowable deductions

Dealers in securities

Deduction of tax at source, real estate investment trusts

Deduction of tax from manufactured REIT dividends

Generally

Manufactured REIT dividends

Meaning

Payers and recipients

Real estate investment trusts

Statements

Underlying payments

Exceeding manufactured payments

Manufactured payments exceeding