Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk
Part III: Individuals, partnerships, trusts and collective investment schemes etc — Chapter 5: Carried interest
For the purposes of section 103KA, consideration received or receivable by an individual for the disposal, variation, loss or cancellation of a right to carried interest is to be treated as carried interest arising to that individual at the time of the disposal, variation, loss or cancellation.
But subsection (1) does not apply if and to the extent that the consideration is a disguised fee arising to the individual for the purposes of section 809EZA of ITA 2007.
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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.
