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The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017
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- 2017 No. 364
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13.In section 357YC (meaning of “restitution interest”), in subsection (2),...
14.In section 357YH (countering effect of avoidance arrangements)—
15.In section 357YJ (examples of results that may indicate exclusion...
16.In section 357YP (treatment of amounts deducted under section 357YO),...
17.In section 357YR (interest on excessive amounts withheld), in subsection...
18.In section 357YS (appeal against deduction), in subsection (2), in...
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