# The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017, Regulation 17


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

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Source: https://www.legislation.gov.uk/uksi/2017/364/regulation/17 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017/regulation-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.