[809EZD Sums treated as “carried interest” for purposes of section 809EZB]
Income Tax Act 2007 (2007 c 3) | Legislation

[809EZD  Sums treated as “carried interest” for purposes of section 809EZB]

[(1)     A sum falling within subsection (2) or (3)—

(a)     is to be assumed to meet the requirements of section 809EZC, and

(b)     accordingly, is to be treated as constituting “carried interest” for the purposes of section 809EZB.

(2)     A sum falls within this subsection if, under the arrangements, it is to, or may, arise to the individual out

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