# Corporation Tax Act 2010, Section 357YV: Relationship of Part with other corporation tax provisions

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

(1) So far as restitution interest is charged to corporation tax under this Part it is not chargeable to corporation tax under any other provision (including Part 2 of FA 2012: but see also section 357YDA).
(2) This Part has effect regardless of section 464(1) of CTA 2009 (priority of loan relationship provisions).

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