Part 8C Restitution interestF1
United Kingdom
- 1Amounts taxed as restitution interest
- 2Application of restitution payments rate
- 3Migration, transfers of rights etc
- 4Payment and collection of tax on restitution interest
- 5Supplementary provisions
Annotations
Textual amendments
- F1
Pt. 8C inserted (18.11.2015) (with effect in accordance with s. 38(9)-(12) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 38(3)