Chapter 1 Amounts taxed as restitution interestF1

United Kingdom

1. 357YACharge to corporation tax on restitution interest
2. 357YBRestitution interest chargeable as income
3. 357YCMeaning of “restitution interest”
4. 357YDFurther provision about amounts included, or not included, in “restitution interest”
5. 357YDALife insurance companies: amounts representing policyholder income
6. 357YEPeriod in which amounts are to be brought into account
7. 357YFCompanies without GAAP-compliant accounts
8. 357YGRestitution interest: appeals made out of time
9. 357YHCountering effect of avoidance arrangements
10. 357YIInterpretation of section 357YH
11. 357YJExamples of results that may indicate exclusion not applicable