Chapter V – Carried interest (ss 103KA-103KH)

Contents

Section 103KA – Carried interest [TCGA 1992 s 103KA] Section commentary
Section 103KB – Carried interest: consideration on disposal etc. of right [TCGA 1992 s 103KB] Section commentary
Section 103KC – Carried interest: foreign chargeable gains [TCGA 1992 s 103KC] Section commentary
Section 103KD – Carried interest: anti-avoidance [TCGA 1992 s 103KD] Section commentary
Section 103KE – Carried interest: avoidance of double taxation [TCGA 1992 s 103KE] Section commentary
Section 103KF – Relief for external investors on disposal of partnership asset [TCGA 1992 s 103KF] Section commentary
Section 103KFA – Election for carried interest gains to be chargeable as scheme profits arise [TCGA 1992 s 103KFA] Section commentary
Section 103KFB – Election in relation to scheme to apply to associated schemes [TCGA 1992 s 103KFB] Section commentary
Section 103KFC – Interaction with other charges [TCGA 1992 s 103KFC] Section commentary
Section 103KFD – Deemed accrual of loss where carried interest never arises [TCGA 1992 s 103KFD] Section commentary
Section 103KFE – Anti-avoidance [TCGA 1992 s 103KFE] Section commentary
Section 103KG – Meaning of “arise” in Chapter 5 [TCGA 1992 s 103KG] Section commentary
Section 103KH – Interpretation of Chapter 5 [TCGA 1992 s 103KH] Section commentary

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