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The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017
Part 3

Regulation 17

Original text. Later amendments are not shown.

In section 357YR (interest on excessive amounts withheld), in subsection (1) after “Commissioners” insert “for Her Majesty’s Revenue and Customs”.

← Regulation 16

Regulation 17

Regulation 18 →

Legislation: The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017
Citation: S.I. 2017/364, regulation 17
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright
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