[809FZQ Direct lending funds]
Income Tax Act 2007 (2007 c 3) | Legislation

[Direct lending funds]

[809FZQ  Direct lending funds]

[(1)     Carried interest arising from an investment scheme which is a direct lending fund is income-based carried interest in its entirety.

Subsections (2) to (4) apply for the purposes of this Chapter.

(2)     A direct lending fund

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