FIDs paid to unauthorised unit trusts. This section has effect in relation to distributions made on or after 26th November 1996. Tax advantages to include tax credits. In this Chapter references to a relief and to a repayment of tax include, respectively, references to a tax credit and to a payment of any amount in respect of a tax credit. Enterprise investment scheme.
Venture capital trusts.
Stock lending and manufactured payments. Bond washing and repos. This section applies in relation to cases in which the interest becomes payable on or after the day on which this Act is passed. National Savings Bank interest.