(1) Subject to section 898K, in this Chapter 'interest payment' means -

(a) any payment of interest of money, whether yearly or otherwise, including any bonus or interest payable under an instalment savings scheme (within the meaning of section 53 of the Finance Act 1970) and any accumulated interest payable in respect of any savings certificate referred to in section 42;

(b) any dividend or other distribution made in respect of shares in a building society;

(c) any dividend or other distribution made in respect of shares in a credit union;

(d) the excess of any amount received in respect of the redemption of a security, a unit of a security or a strip of a security over the amount paid for the security, unit or strip on issue;

(e) any prize attaching to a security, including a prize in respect of a prize bond issued under section 22 of the Finance (Miscellaneous Provisions) Act 1956;