# Income Tax Act 2007, Section 671: Meaning of “interest”


(1) In this Chapter “interest” includes dividends and any other return (however described).
(2) But it does not include a return consisting of the difference between the amount payable on a security's redemption and its issue price.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/671 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-671
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.