http://www.legislation.gov.uk/ukpga/2016/24/section/89/enacted
Finance Act 2016
en
King's Printer of Acts of Parliament
2020-04-17
Finance Act 2016
Sch. 19
para. 12(5)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 49(2)(a)
s. 61(6)
reg. 2
Finance Act 2016
Sch. 19
para. 12(5)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 49(2)(b)
s. 61(6)
reg. 2
Finance Act 2016
Sch. 19
para. 12(5)(b)
Finance (No. 2) Act 2017
Sch. 14
para. 49(2)(c)
s. 61(6)
reg. 2
Finance Act 2016
Sch. 19
para. 51(8)(b)
Finance (No. 2) Act 2017
Sch. 14
para. 48(2)
s. 61(6)
reg. 2
Finance Act 2016
Sch. 19
para. 53(1)
Finance (No. 2) Act 2017
Sch. 14
para. 48(4)(a)
s. 61(6)
reg. 2
Finance Act 2016
Sch. 19
para. 53(1)
Finance (No. 2) Act 2017
Sch. 14
para. 48(4)(b)
s. 61(6)
reg. 2
Finance Act 2016
Sch. 19
para. 58(1)
Finance (No. 2) Act 2017
Sch. 14
para. 48(5)
s. 61(6)
reg. 2
Finance Act 2016
Sch. 20
para. 1(4)(e)
Finance Act 2021
Sch. 27
para. 47(2)
s. 118(2)
reg. 2
Finance Act 2016
Sch. 20 para. 3(3)(d) and word
Finance Act 2021
Sch. 27
para. 47(3)(b)
s. 118(2)
reg. 2
Finance Act 2016
Sch. 20
para. 5(5)
Finance Act 2021
Sch. 27
para. 47(5)
s. 118(2)
reg. 2
Finance Act 2016
Sch. 22
para. 2(4B)
Finance Act 2021
Sch. 27
para. 48(2)(c)
s. 118(2)
reg. 2
Finance Act 2016
Sch. 22
para. 3(4A)
Finance Act 2021
Sch. 27
para. 48(3)
s. 118(2)
reg. 2
PART 4Capital gains tax
Employee shareholder shares
89Employee shareholder shares: disguised fees and carried interest
1
In section 236B of TCGA 1992 (exemption for employee shareholder shares), after subsection (2) insert—
2A
Subsection (1) does not apply in relation to a gain accruing on a disposal where the proceeds of the disposal, in relation to any individual, constitute—
a
a disguised fee for the purposes of Chapter 5E of Part 13 of ITA 2007 (see section 809EZA(3) of that Act), or
b
carried interest within the meaning given by section 809EZC of that Act.
2
The amendment made by this section has effect in relation to gains accruing on or after 6 April 2016.