Transferable tax credits Transferable tax creditsF1
- 176AMeaning of “non-marketable transferable tax credits”
- 176BValue of non-marketable transferable tax credits: originator
- 176CValue of non-marketable transferable tax credits: purchaser
Annotations
Textual amendments
- F1
Ss. 176A-176C 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. 8(6)
Notes on Part 3
Modifications
- C1
Pt. 3 modified (2.12.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 32, 53(3)