[176E Flow-through tax benefits: proportional amortisation method]
Finance (No 2) Act 2023 (2023 c 30) | Legislation

[176E  Flow-through tax benefits: proportional amortisation method]

[(1)     Where this section applies, to determine the extent to which flow-through tax benefits provided to an investor in an accounting period under a tax equity partnership arrangement are qualifying, take the following steps—

Step 1
Determine the amount of capital investment provided by the investor to the arrangement at its commencement.

Step 2
Divide the flow-through through tax benefits provided under the arrangement in the accounting period by the

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