Taxation of Chargeable Gains Act 1992 section 103KFB

Election in relation to scheme to apply to associated schemes

Section 103KFB provides that where an election has been made to treat carried interest gains as arising in line with scheme profits for a particular investment scheme, that election automatically extends to any associated investment schemes.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.