File:The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017 (UKSI 2017-364 qp).pdf
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[edit]The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017
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Title |
The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017 |
Description |
English: The Regulations amend Part 8C of the Corporation Tax Act 2010 (c. 4) (“CTA 2010”) which was inserted into the CTA 2010 by section 38(3) of Finance (No. 2) Act 2015 (c. 33). Part 8C applies a corporation tax rate of 45% to payments of restitution interest made by the Commissioners for Her Majesty’s Revenue and Customs (“HMRC”). |
Publication date | 13 March 2017 |
Authority file | ISBN: 9780111300220 |
Source |
http://www.legislation.gov.uk/id/uksi/2017/364
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Subjects InfoField | CORPORATION TAX |
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This file is licensed under the United Kingdom Open Government Licence v3.0. |
See also: Meta for information on usage on Wikimedia wikis. Open Government License 3OGL 3http://www.nationalarchives.gov.uk/doc/open-government-licence/version/3true
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current | 20:49, 19 March 2021 | ![]() | 1,239 × 1,754, 8 pages (124 KB) | Fæ (talk | contribs) | UK legislation project#Queen's Printer Versions (Category:United Kingdom Statutory Instruments) # 76147 |
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Version of PDF format | 1.3 |