INTM342170 - DT applications and claims - Types of income: Interest
Loose or Back coupons
You should submit to Technical Advice Group any interest claim you receive which is foreither of the following
- ‘loose� coupons of a bearer security that is the coupons are bought without the security
- a bearer security bought with ‘back� (that is earlier) coupons attached
»Ê¹ÚÌåÓýapp purchaser is not entitled to relief on the proceeds of either the ‘looseâ€� or ‘back’coupons which were due and payable before the date of purchase of the security.