SolvedSection 357YK | Corporation tax rate on restitution interest
From legislation.gov.uk
(1)Corporation tax is charged on restitution interest at the restitution payments rate.
(2)The “restitution payments rate” is 45%.
From legislation.gov.uk
(1)Corporation tax is charged on restitution interest at the restitution payments rate.
(2)The “restitution payments rate” is 45%.