Statute
Section 357YK — Corporation Tax Act 2010: Corporation tax rate on restitution interest
Text of the provision Official document
Corporation tax rate on restitution interest 357YK 1 Corporation tax is charged on restitution interest at the restitution payments rate.
2 The “restitution payments rate” is 45%.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →