Schedule A1 Carried Interest: interpretation of key termsF1
- 1Meaning of carried interest
- 2Sums arising to other persons treated as arising to the individual
- 3Qualifying carried interest
- 4Carried interest elections
Annotations
Textual amendments
- F1
Sch. A1 inserted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 1