# Finance Act 2025, Paragraph 19: Tax equity partnerships

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

In sections 175 and 176, in the headings, for “covered tax balance” substitute “qualifying current tax expense”.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/4/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-4/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.