Policy paper
Amendments to the Corporation Tax Act 2010 (Part 8C)
This tax information and impact note is about changes to restitution interest rules in part 8C of the Corporation Tax Act 2010.
Documents
Details
This measure explains that the rules which apply to restitution interest only apply to awards made at a rate of interest greater than a statutory rate.
It also makes changes so that an assessment under part 8C of the Corporation Tax Act 2010 may be made within two years of the end of the accounting period in which the restitution claim is finally determined, if the normal assessing time limit has expired.
Updates to this page
Published 1 December 2025