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Section 103KH: Interpretation of Chapter 5

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 this Chapter—

  • "arrangements" has the same meaning as in Chapter 5E of Part 13 of ITA 2007 (see section 809EZE of that Act);

  • "carried interest", in relation to arrangements referred to in section 103KA(1)(a), has the same meaning as in section 809EZB of ITA 2007 (see sections 809EZC and 809EZD of that Act);

  • "investment scheme", "investment management services" and "external investor" have the same meanings as in Chapter 5E of Part 13 of ITA 2007 (see sections 809EZA(6) and 809EZE of that Act).

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.