Payments to investors from harvest income will occur when surplus funds allow, and will be regular throughout the harvest programme (we aim for quarterly payments). These are cash payments and tax has not been deducted.

Under current taxation law, the Limited Partnership, like an ordinary partnership, is not taxed at the partnership level. Instead, each partner is taxed individually, in proportion to their share of the partnership income. So a limited partner will pay tax on their share of harvest proceeds at their marginal tax rate.