# The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017, Regulation 7: Meaning of “restitution interest”


In section 357YC (meaning of “restitution interest”)—
(a) in subsection (2) for “a claim by the company for restitution” substitute “a company’s right (or possible right) to restitution”, and
(b) for subsection (3)(b) substitute—
“(b) the Commissioners have in final settlement of a claim in respect of the right (or possible right) mentioned in subsection (2) entered into an agreement under which a person is entitled to be paid, or is to retain, the interest.”.

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Source: https://www.legislation.gov.uk/uksi/2017/364/regulation/7 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.