[103KE Carried interest: avoidance of double taxation]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[103KE  Carried interest: avoidance of double taxation]

[(1)     This section applies where—

(a)     capital gains tax is charged on an individual by virtue of section 103KA in respect of any carried interest, and

(b)     Condition A or Condition B is met.

(2)     Condition A is that—

(a)     at any time, tax (whether income tax or another tax) charged on the individual in relation to the carried interest has been paid by the individual (and has not been repaid), and

(b)     the amount on which

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