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Legislation

Income Tax Act 2007

Crossheading Conditionally exempt carried interest

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Section 809FZS Conditionally exempt carried interest
Section 809FZT Carried interest which ceases to be conditionally exempt

Income Tax Act 2007
Conditionally exempt carried interest

Section 809FZT | Carried interest which ceases to be conditionally exempt

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
Pt. 13 Ch. 5F 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(9)

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