Part 13 U.K. Tax avoidance

F1 CHAPTER 5F U.K. Income-based carried interest

Textual Amendments

F1 Pt. 13 Ch. 5F omitted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by virtue of Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(9)

Average holding period U.K.

F1 809FZC Average holding period U.K.

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Textual Amendments

F1 Pt. 13 Ch. 5F omitted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by virtue of Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(9)