The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2025

The Regulations amend Part 8C of the Corporation Tax Act 2010 (“CTA 2010”) which was inserted into the CTA 2010 by section 38(3) of Finance (No. 2) Act 2015. Part 8C applies a corporation tax rate of 45% to payments of restitution interest made by the Commissioners for His Majesty’s Revenue and Customs (“HMRC”).

Lifecycle

Department

Made

01 Dec 2025

—

In force

15 Jan 2026

Enabling power

The Treasury make these Regulations in exercise of the power conferred by section 357YW(1) of the Corporation Tax Act 2010.

DocumentsOpen on legislation.gov.uk →

Instrument PDF

application/pdf · 19 Jan 2026 · 185 KB

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 01 Dec 2025 · 42 KB