Stock lending
Accrued income profits
Accrued income scheme
Anti-avoidance provisions
Arrangements
Capital gains
Generally
Insolvency of borrower
Redemption
Caymans Island company share premium account, dividends paid out of
Chargeable gains
Insolvency of borrower
Deemed manufactured payments
Cash collateral, deemed interest
Generally
Quasi-stock lending arrangements and quasi-cash collateral
Euroconversion
Generally
Gilt-edged securities
Insolvency of borrower
Loan relationships
Manufactured interest payments, relief under accrued income scheme
Non-distributions
Pension funds
Redemption
Redemption of securities
Securities, further definitions
Substantial shareholdings exemption
Tax credits
None for borrower
Transfer of securities, accrued income profits