Restitution interest
Amount to be brought into account
Amounts taxed
Appeals made out of time
Charge to corporation tax
Chargeable as income
Companies without GAAP compliant accounts
Countering effect of avoidance arrangements
Interpretation of section 357YH
Period in which amounts are to be brought into account
Amounts taxed at restitution payments rate
Appeals made out of time
Application of restitution payments rate
Assessment of tax chargeable
Charge to corporation tax
Countering effect of avoidance arrangements
Further provision about amounts included, or not included
Interest on excessive amounts withheld
Interpretation of
Migration
Company with claim to
Generally
Payments and collection of tax
Amounts taxed at restitution payments rate to be outside instalment payments regime
Appeal against deduction
Assessment of tax chargeable
Assignment of rights to person not chargeable to corporation tax
Duty to deduct tax from restitution interest payments
Generally
Interest on excessive amounts withheld
Power to amend
Relationship of part with other corporation tax
Restitution interest, meaning
Restitution payments rate
Corporation tax rate
Exclusion of reliefs, set-offs
Supplementary provisions
Interpretation
Power to amend
Relationship of part with other corporation tax
Transfers of rights
Generally
Treatment of amounts deducted under section 357YO