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Corporation Tax: changes to restitution interest rules

This measure is about changes to restitution interest rules in part 8C of the Corporation Tax Act 2010.

Last fetched 04 May 2026 · gov.uk

Documents

Changes to restitution interest rules in part 8C of the Corporation Tax Act 2010 Draft statutory instrumentapplication/pdf Draft statutory instrument (accessible version)

At a glance

TypePolicy paper

First published27 Apr 2025

Last updated28 Apr 2025

Organisations

HM Revenue & Customs

Topics

Corporation Tax

Source

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