# Corporation Tax Act 2010, Section 357YK: Corporation tax rate on restitution interest


(1) Corporation tax is charged on restitution interest at the restitution payments rate.
(2) The “restitution payments rate” is 45%.

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