{
  "url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017/regulation-5",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017/regulation-5.json",
  "legislation": "uksi/2017/364",
  "legislation_title": "The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Charitable companies",
  "text": "In section 357YA (charge to corporation tax on restitution interest)—\n(a) the existing text becomes subsection (1), and\n(b) after subsection (1) insert—\n“(2) In subsection (1) the reference to a company does not include a charitable company.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/364/regulation/5",
    "retrieved_at": "2026-10-28T23:13:11.322844+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}