SolvedCHAPTER 1 Amounts taxed as restitution interest
From legislation.gov.uk
Contents
- Section 357YA Charge to corporation tax on restitution interest
- Section 357YB Restitution interest chargeable as income
- Section 357YC Meaning of “restitution interest”
- Section 357YD Further provision about amounts included, or not included, in “restitution interest”
- Section 357YDA Life insurance companies: amounts representing policyholder income
- Section 357YE Period in which amounts are to be brought into account
- Section 357YF Companies without GAAP-compliant accounts
- Section 357YG Restitution interest: appeals made out of time
- Section 357YH Countering effect of avoidance arrangements
- Section 357YI Interpretation of section 357YH
- Section 357YJ Examples of results that may indicate exclusion not applicable