IFM36536 | Carried interest and profit related returns: The "no significant risk" test: Prevention of a sum arising

Prevention of a sum arising

ITA07/S809EZC(6)

The risk that a sum may be prevented from arising due to insolvency or otherwise must be ignored.

The intention of this sub-section is to prevent individuals claiming that the scheme that they provide services to is taking risks and therefore there is significant risk that sums will not arise to them as individuals.