OpenLegislation

Section 809EZC Meaning of “carried interest” in section 809EZBF1

Repealed

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Annotations

Textual amendments

F1

S. 809EZC 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)

Notes on Chapter 5E

Textual amendments

F1

Pt. 13 Ch. 5E inserted (with effect in accordance with s. 21(4) of the amending Act) by Finance Act 2015 (c. 11), s. 21(1)