Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2010 section 357YC
Meaning of "restitution interest"
Section 357YC defines "restitution interest" by setting out three conditions (A, B and C) that must all be met for interest payments from HMRC to a company to fall within the special tax rules for restitution interest.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.