# Taxation (International and Other Provisions) Act 2010, Section 441: Tax-EBITDA of qualifying infrastructure company to be nil


(1) This section applies where a company is a qualifying infrastructure company throughout an accounting period.
(2) For the purposes of this Part, the tax-EBITDA of the company for the accounting period is nil.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/section/441 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-441
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.