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