[148B Value of marketable transferable tax credits: originator]
Finance (No 2) Act 2023 (2023 c 30) | Legislation

[148B  Value of marketable transferable tax credits: originator]

[(1)     The underlying profits of a member of a multinational group that is the originator in relation to a marketable transferable tax credit are to be adjusted to secure that the value of marketable transferable tax credits it holds, and has held, as originator are reflected as follows.

(2)

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