Section 357YT — Corporation Tax Act 2010: Amounts taxed at restitution payments rate to be outside instalment payments regime

Amounts taxed at restitution payments rate to be outside instalment payments regime 357YT For the purposes of regulations under section 59E of TMA 1970 (further provision as to when corporation tax due and payable), tax charged at the restitution payments rate is to be disregarded in determining the amount of corporation tax payable by a company for an accounting period.