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Legislation
Taxation of Chargeable Gains Act 1992

Chapter 5 Carried interest

  • 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
  1. Chapter 5 · Carried interest
  2. Carried interest: foreign chargeable gains

Section 103KC | Carried interest: foreign chargeable gains

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

RepealedF1F2

Notes

  1. F1

    Ss. 103KB-103KE omitted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by virtue of Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 2(9)

  2. F2

    Pt. 3 Ch. 5 inserted (with effect in accordance with s. 43(2)-(4) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 43(1)

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