# The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017, Regulation 6: Charitable companies


In section 357YB (restitution interest chargeable as income), after subsection (1) insert—
“(1A) In subsection (1) the reference to a company does not include a charitable company.”.

---
Source: https://www.legislation.gov.uk/uksi/2017/364/regulation/6 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.