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Legislation

Finance (No. 2) Act 2023

Crossheading Tax equity partnerships

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Section 176D Tax credits etc allocated under tax equity partnerships
Section 176E Flow-through tax benefits: proportional amortisation method
Section 176F Flow-through tax benefits: subtraction method
Section 176G Clawback of earlier qualifying flow-through tax benefits

Chapter 5 Covered tax balance
Crossheading Tax equity partnerships

Crossheading Tax equity partnerships

From legislation.gov.uk

Contents

Section 176D Tax credits etc allocated under tax equity partnerships
Section 176E Flow-through tax benefits: proportional amortisation method
Section 176F Flow-through tax benefits: subtraction method
Section 176G Clawback of earlier qualifying flow-through tax benefits