Section 357YV | Relationship of Part with other corporation tax provisions

(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).^F1

(2)This Part has effect regardless of section 464(1) of CTA 2009 (priority of loan relationship provisions).