UK "Surplus Tax Capacity" meaning

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Hi

I hope you don't mind me dropping in with what might be an easy question, but isn't for someone not trained in accountancy. I am looking for a defintion of "surplus tax capacity". Here's the paragraph I found this phrase in, for context:

"Despite a low public profile, the Roscos are perceived to be one of the success stories of privatisation. Leasing specialists have used established techniques, specifically the application of surplus tax capacity and low funding costs, to create a product that didn’t exist in any prior form. Competition is acute among the three companies, from which the Tocs benefit, and ancillary support services have been improved and maintained. More than 50% of the staff employed at Angel are engineers involved in train maintenance, safety and product development. Since privatisation Roscos have collectively financed the purchase of £3.5bn of new rolling stock, more than 60% by Angel (See Table 1)."
Thanks for your help.
 

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