# Corporation Tax Act 2010, Section 357YT: Amounts taxed at restitution payments rate to be outside instalment payments regime


For the purposes of regulations under section 59E of TMA 1970 (further provision as to when corporation tax due and payable), tax charged at the restitution payments rate is to be disregarded in determining the amount of corporation tax payable by a company for an accounting period.

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