# Corporation Tax Act 2010, Section 357YA: Charge to corporation tax on restitution interest

Extent: E+W+S+N.I.

(1) The charge to corporation tax on income applies to restitution interest arising to a company.
(2) In subsection (1) the reference to a company does not include a charitable company.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/357YA (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-357YA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.