Chapter 5F Income-based carried interestF1
Repealed
- Income-based carried interest
- Average holding period
- Average holding period: disposals
- Average holding period: derivatives and hedging
- Average holding period: aggregation of acquisitions and disposals
- Direct lending funds
- Conditionally exempt carried interest
- Supplementary
- Interpretation
Annotations
Textual amendments
- 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)