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Legislation
Corporation Tax Act 2010

CHAPTER 1 Amounts taxed as restitution interest

  • 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
  1. Chapter 1 · Amounts taxed as restitution interest
  2. Charge to corporation tax on restitution interest

Section 357YA | Charge to corporation tax on restitution interest

From legislation.gov.uk

(1)The charge to corporation tax on income applies to restitution interest arising to a company.

(2)In subsection (1) the reference to a company does not include a charitable company.

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