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Legislation

Finance Act 2016

Crossheading Disguised fees and carried interest

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Section 36 Disguised investment management fees
Section 37 Income-based carried interest
Section 38 Income-based carried interest: persons coming to the UK

PART 1 Income tax
Crossheading Disguised fees and carried interest

Crossheading Disguised fees and carried interest

From legislation.gov.uk

Contents

Section 36 Disguised investment management fees
Section 37 Income-based carried interest
Section 38 Income-based carried interest: persons coming to the UK