| CTM40855 | Introduction |
| CTM40860 | Definition |
| CTM40865 | Associations or groups thereof |
| CTM40870 | Receipt or payment of gross interest |
| CTM40875 | Income tax deducted from payments made |
| CTM40880 | Income tax deducted from payments received |
| CTM40885 | Interest paid in full between authorities |
| CTM40890 | Securities expressed in foreign currency |
| CTM40895 | LEAs, schools and colleges |
