PART 2CHARITABLE COMPANIES, LIFE INSURANCE COMPANIES, ANTI-AVOIDANCE AND TREATMENT OF AMOUNTS DEDUCTED
Charitable companies5
In section 357YA (charge to corporation tax on restitution interest)—
a
the existing text becomes subsection (1), and
b
after subsection (1) insert—
2
In subsection (1) the reference to a company does not include a charitable company.