Chapter 2 Accrued income profits and losses

United Kingdom

1. Charge to tax
2. Securities to which Chapter applies
3. Transfers to which Chapter applies
4. Calculating accrued income profits and losses
5. The payments treated as made on transfers
6. Exception where there is a transfer to a legatee
7. Relief for losses
8. Excluded transferors and transferees
9. Further transactions treated as transfers
10. Excluded transfers
11. Special rules about some calculations
12. Nominees and trustees
13. Relief where transfer proceeds unremittable
14. Individuals to whom remittance basis applies
15. Interpretation