The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017 (S.I. 2017/364) were made on 13 March 2017 and came into force on 14 March 2017. The Regulations amend the Corporation Tax Act 2010 c. 4 provisions regarding the 45% tax on specified restitution interest payments. The regulations change the anti-avoidance provisions and exclude certain categories of claimant who, under statute, were historically either fully or partially exempt from tax on their investment income from the tax.
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