Chapter 1 – Amounts taxed as restitution interest (ss 357YA-357YJ)

Contents

Section 357YA – Charge to corporation tax on restitution interest [CTA 2010 s 357YA] Section commentary
Section 357YB – Restitution interest chargeable as income [CTA 2010 s 357YB] Section commentary
Section 357YC – Meaning of “restitution interest” [CTA 2010 s 357YC] Section commentary
Section 357YD – Further provision about amounts included, or not included, in “restitution interest” [CTA 2010 s 357YD] Section commentary
Section 357YDA – Life insurance companies: amounts representing policyholder income [CTA 2010 s 357YDA] Section commentary
Section 357YE – Period in which amounts are to be brought into account [CTA 2010 s 357YE] Section commentary
Section 357YF – Companies without GAAP-compliant accounts [CTA 2010 s 357YF] Section commentary
Section 357YG – Restitution interest: appeals made out of time [CTA 2010 s 357YG] Section commentary
Section 357YH – Countering effect of avoidance arrangements [CTA 2010 s 357YH] Section commentary
Section 357YI – Interpretation of section 357YH [CTA 2010 s 357YI] Section commentary
Section 357YJ – Examples of results that may indicate exclusion not applicable [CTA 2010 s 357YJ] Section commentary

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