# Finance Act 2025, Paragraph 18: Tax equity partnerships

Extent: E+W+S+N.I.

In section 174 (amount of covered tax balance), in subsection (1), in Step 4, for “covered tax balance expense” substitute “qualifying current tax expense”.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/4/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-4/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.