Tax equity partnerships Tax equity partnershipsF1
- 176DTax credits etc allocated under tax equity partnerships
- 176EFlow-through tax benefits: proportional amortisation method
- 176FFlow-through tax benefits: subtraction method
- 176GClawback of earlier qualifying flow-through tax benefits
Annotations
Textual amendments
- F1
Ss. 176D-176F and cross-heading inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 16(1)
Notes on Part 3
Modifications
- C1
Pt. 3 modified (2.12.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 32, 53(3)