Statute
Section 357YA — Corporation Tax Act 2010: Charge to corporation tax on restitution interest
Text of the provision Official document
Charge to corporation tax on restitution interest 357YA 1 The charge to corporation tax on income applies to restitution interest arising to a company.
2 In subsection (1) the reference to a company does not include a charitable company.
Official source: legislation.gov.uk
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