# The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2025, Regulation 4


In section 357YD (further provision about amounts included, or not included, in “restitution interest”)—
(a) in subsection (1), in paragraph (b), after “simple interest at a” insert—
“rate equivalent to or lower than a”, and
(b) in subsection (2), after “simple interest at a” insert—
“rate equivalent to or lower than a”.

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Source: https://www.legislation.gov.uk/uksi/2025/1253/regulation/4 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2025/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.