| 单词 | accrued income scheme |
| 释义 | accrued income scheme An arrangement that applies in the UK to the disposal of interest-bearing securities. The purpose of the scheme is to prevent the avoidance of an income tax liability on accrued interest. The interest accrued between the date of the last interest payment and the date of disposal is regarded, for tax purposes, as the income of the transferor. The transferee is able to deduct this sum from taxable income. The scheme does not apply to non-residents or if the transfer is part of a trade. Exemption also applies to individuals (husband and wife being regarded as one) if the total nominal value of the securities held does not exceed a certain amount. |
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