OpenLegislation

Chapter 5 Carried interestF1

United Kingdom

  1. 103KACarried interest
  2. 103KBCarried interest: consideration on disposal etc of right
  3. 103KCCarried interest: foreign chargeable gains
  4. 103KDCarried interest: anti-avoidance
  5. 103KECarried interest: avoidance of double taxation
  6. 103KFRelief for external investors on disposal of partnership asset
  7. 103KFAElection for carried interest gains to be chargeable as scheme profits arise
  8. 103KFBElection in relation to scheme to apply to associated schemes
  9. 103KFCInteraction with other charges
  10. 103KFDDeemed accrual of loss where carried interest never arises
  11. 103KFEAnti-avoidance
  12. 103KGMeaning of “arise” in Chapter 5
  13. 103KHInterpretation of Chapter 5

Annotations

Textual amendments

F1

Pt. 3 Ch. 5 inserted (with effect in accordance with s. 43(2)-(4) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 43(1)

Notes on Part III

Textual amendments

F1

Word in Pt. 3 heading inserted (with effect in accordance with Sch. 22 para. 12 of the amending Act) by Finance Act 2009 (c. 10), Sch. 22 para. 9; S.I. 2010/670, art. 2