91.   It then lends the money to house purchasers for a long period of time by granting mortgages.

92.   You may be unwilling to lend money directly to another person in case they do not pay up.

93.   They lend money to the government, firms and local authorities by discounting bills of exchange and to banks by purchasing certificates of deposit.

94.   Thus people will readily switch back and forth from money to other assets.

95.   In that case, the Northern Bank and its subsidiary lent large sums of money to two brick-making companies in Northern Ireland.

96.   If there is money in court, the county court should transfer the money to the High Court.

97.   The fact that the trustees had to retain some monies to cover expenses did not prevent the income arising from the specific assets.

98.   If trustees make a payment of monies to a beneficiary this may comprise income in the hands of the beneficiary thus giving rise to a tax charge.

99.   Instead of making an outright payment to a beneficiary the trustees may decide to lend monies to a beneficiary.

100.   For example, A creates an overseas settlement by lending money to his trustees to buy investments.