Crossheading Carried interest
From legislation.gov.uk
Contents
- Section 23I Tax treatment of carried interest
- Section 23J Election to disapply section 23I
- Section 23K Location of trade treated as carried on under section 23I etc
- Section 23L Carried interest arising where individual deceased
- Section 23M Temporary non-UK residents: tax treatment of accrued carried interest gains
- Section 23N Permitted deduction etc
- Section 23P Carried interest: anti-avoidance
- Section 23Q Carried interest: avoidance of double taxation
- Section 23R Definitions