# Corporation Tax Act 2010, Section 357YU: Interpretation


(1) In this Part “court” includes a tribunal.
(2) In this Part “statutory rate” (in relation to interest) means a rate which is equal to a rate specified—
(a) for purposes relating to taxation, and
(b) in, or in a provision made under, an Act.

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