F1PART 8CRestitution interest
Annotations:
Amendments (Textual)
CHAPTER 1Amounts taxed as restitution interest
357YACharge to corporation tax on restitution interest
F31
The charge to corporation tax on income applies to restitution interest arising to a company.
F22
In subsection (1) the reference to a company does not include a charitable company.
Pt. 8C inserted (18.11.2015) (with effect in accordance with s. 38(9)-(12) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 38(3)