{
  "url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2025/regulation-3",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2025/regulation-3.json",
  "legislation": "uksi/2025/1253",
  "legislation_title": "The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2025",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Exclusion of simple interest",
  "text": "In section 357YC (meaning of “restitution interest”)—\n(a) in subsection (4), after “simple interest at a” insert—\n“rate equivalent to or lower than a”, and\n(b) in subsection (5), after “simple interest at a” insert—\n“rate equivalent to or lower than a”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/1253/regulation/3",
    "retrieved_at": "2026-10-28T21:09:00.975604+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."
}