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