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
Where an election has been made under section 103KFA in relation to an investment scheme ("S") that is associated with another investment scheme, the election applies in respect of the other scheme (whether or not the conditions for an election to be made in respect of the other scheme were met at that time).
"Associated", in relation to two or more investments schemes, is to be construed in accordance with section 809FZZ of ITA 2007.
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