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
In determining whether section 103KA applies in relation to an individual, no regard is to be had to any arrangements the main purpose, or one of the main purposes, of which is to secure that that section does not to any extent apply in relation to—
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