# The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017, Regulation 16


In section 357YP (treatment of amounts deducted under section 357YO), in subsection (2)(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/16 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017/regulation-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.