Section 357YA Charge to corporation tax on restitution interest
United Kingdom
The charge to corporation tax on income applies to restitution interest arising to a company.
In subsection (1) the reference to a company does not include a charitable company.
Annotations
Textual amendments
- F1
S. 357YA renumbered as s. 357YA(1) (with effect in accordance with reg. 2 of the amending S.I.) by The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017 (S.I. 2017/364), regs. 1, 5(a)
- F2
S. 357YA(2) inserted (with effect in accordance with reg. 2 of the amending S.I.) by The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017 (S.I. 2017/364), regs. 1, 5(b)
Notes on Part 8C
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)
Notes on Chapter 1
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)