CHAPTER 4 Payment and collection of tax on restitution interest
From legislation.gov.uk
Contents
- Section 357YO Duty to deduct tax from payments of restitution interest
- Section 357YP Treatment of amounts deducted under section 357YO
- Section 357YQ Assessment of tax chargeable on restitution interest
- Section 357YR Interest on excessive amounts withheld
- Section 357YS Appeal against deduction
- Section 357YT Amounts taxed at restitution payments rate to be outside instalment payments regime