In a case where section 103KA applies, a chargeable gain accruing or treated as accruing to an individual in respect of carried interest is a chargeable gain accruing on the disposal of an asset situated outside the United Kingdom only to the extent that the individual performs the services referred to in section 103KA(1)(a) outside the United Kingdom.
Section 103KC: Carried interest: foreign chargeable gains
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
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