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Legislation

Income Tax Act 2007

CHAPTER 5E Disguised investment management fees

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Section 809EZA Disguised investment management fees: charge to income tax
Section 809EZB Meaning of “management fee” in section 809EZA
Section 809EZC Meaning of “carried interest” in section 809EZB
Section 809EZD Sums treated as “carried interest” for purposes of section 809EZB
Section 809EZDA Sums arising to connected persons other than companies
Section 809EZDB Sums arising to connected company or unconnected person
Section 809EZE Interpretation of Chapter
Section 809EZF Disguised investment management fees: anti-avoidance
Section 809EZG Disguised investment management fees: avoidance of double taxation
Section 809EZH Powers to amend Chapter

Income Tax Act 2007
Chapter 5E

Section 809EZD | Sums treated as “carried interest” for purposes of section 809EZB

From legislation.gov.uk

16 September 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 809EZD 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. 3(4)

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