Other interests

4.49 The following are also treated as interest:

1. interest charged on bank overdrafts, extra interest paid on deposits left longer than originally agreed, and payments to certain bond holders which are determined by lottery;
2. interest received by mutual funds (see paragraph 2.51 b), from the investments they have made, and which is assigned to shareholders, even if it is capitalised. It excludes holding gains or losses on financial instruments belonging to unit trusts, which are not recorded as property income.