SolvedChapter 5 Carried interest
From legislation.gov.uk
Contents
- Section 103KA Carried interest
- Section 103KB Carried interest: consideration on disposal etc of right
- Section 103KC Carried interest: foreign chargeable gains
- Section 103KD Carried interest: anti-avoidance
- Section 103KE Carried interest: avoidance of double taxation
- Section 103KF Relief for external investors on disposal of partnership asset
- Section 103KFA Election for carried interest gains to be chargeable as scheme profits arise
- Section 103KFB Election in relation to scheme to apply to associated schemes
- Section 103KFC Interaction with other charges
- Section 103KFD Deemed accrual of loss where carried interest never arises
- Section 103KFE Anti-avoidance
- Section 103KG Meaning of “arise” in Chapter 5
- Section 103KH Interpretation of Chapter 5