Statute
Section 357YU — Corporation Tax Act 2010: Interpretation
Text of the provision Official document
Interpretation 357YU 1 In this Part “ court ” includes a tribunal.
2 In this Part “statutory rate” (in relation to interest) means a rate which is equal to a rate specified—
a for purposes relating to taxation, and b in, or in a provision made under, an Act.
Official source: legislation.gov.uk
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