Special rules about some calculations Special rules about some calculations

1. 659Transfers with or without accrued interest: interest in default
2. 660Transfers with unrealised interest: interest in default
3. 661Successive transfers with unrealised interest in default
4. 662New securities issued with extra return: special rules about payments
5. 663Transfers without accrued interest to makers of manufactured payments
6. 664Foreign currency securities: sterling equivalent of payments on transfers
7. 665Foreign currency securities: unrealised interest payable in foreign currency