# The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017, Regulation 13


In section 357YC (meaning of “restitution interest”), in subsection (2), in the words before paragraph (a), after “Commissioners” insert “for Her Majesty’s Revenue and Customs”.

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Source: https://www.legislation.gov.uk/uksi/2017/364/regulation/13 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.