# The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2025, Regulation 5


In section 357YO (duty to deduct tax from payments of restitution interest), in subsection (4), after “simple interest at a” insert—
“rate equivalent to or lower than a”.

---
Source: https://www.legislation.gov.uk/uksi/2025/1253/regulation/5 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2025/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.