Capital Gains Tax: carried interest
This tax information and impact note deals with changes to the carried interest rules for Capital Gains Tax announced at Autumn Budget 2017.
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Linked documents
- Other Capital Gains Tax: carried interest
- Other Draft clause
- Explanatory Note Draft explanatory notes
▤ Verbatim text from source document
Legilsation wil be introduced in Finance Bill 2017-18 to modify sections 103KA to 103KH Taxation of Chargeable Gains Act 1992.