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

Section 103KFE | Anti-avoidance

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1F2

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)
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)