– see also Gilt-edged securities; Loan relationships; Manufactured dividends and interest; Sale and repurchase agreements (repos)

Exception for

Legislation/Regulatory – FA2007 Sch. 21, para. 5, 6 ; FA86 s. 80C, 89AA ; FA97 s. 98(2)-(4), 103(5)-(8) ; SI 2005/1990