Guidance

Green book supplementary guidance: PFI

Supplementary guidance to the Green Book on private finance initiatives

This publication was withdrawn on

This guidance is now out of date given changes in corporation tax.

Documents

Adjusting for taxation in PFI versus PSC

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Details

This guidance looks at accounting for the differential tax receipts that arise from the use of the Private Finance Initiatives (PFI), compared to traditional public sector procurement.

Access the Green Book in full.

Published 21 April 2013