# The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017, Regulation 5: Charitable companies


In section 357YA (charge to corporation tax on restitution interest)—
(a) the existing text becomes subsection (1), and
(b) after subsection (1) insert—
“(2) In subsection (1) the reference to a company does not include a charitable company.”.

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Source: https://www.legislation.gov.uk/uksi/2017/364/regulation/5 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.