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Chapter 4 Payment and collection of tax on restitution interestF1

  1. 357YODuty to deduct tax from payments of restitution interest
  2. 357YPTreatment of amounts deducted under section 357YO
  3. 357YQAssessment of tax chargeable on restitution interest
  4. 357YRInterest on excessive amounts withheld
  5. 357YSAppeal against deduction
  6. 357YTAmounts taxed at restitution payments rate to be outside instalment payments regime

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)