Statute
Section 357YV — Corporation Tax Act 2010: Relationship of Part with other corporation tax provisions
Text of the provision Official document
Relationship of Part with other corporation tax provisions 357YV 1 So far as restitution interest is charged to corporation tax under this Part it is not chargeable to corporation tax under any other provision (including Part 2 of FA 2012: but see also section 357YDA) .
2 This Part has effect regardless of section 464(1) of CTA 2009 (priority of loan relationship provisions).
Official source: legislation.gov.uk
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