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 357YO
Duty to deduct tax from payments of restitution interest
Section 357YO requires HMRC to deduct tax at source when paying restitution interest to a company, where the interest arises from a claim relating to tax paid under a mistake of law or unlawfully collected, and the interest goes beyond simple statutory 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.