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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. Election for carried interest gains to be chargeable as scheme profits arise

Section 103KFA | Election for carried interest gains to be chargeable as scheme profits arise

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.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. 103KFA-103KH 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(11)

  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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