Policy paper

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.

Documents

Draft clause

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Draft explanatory notes

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Details

Legilsation wil be introduced in Finance Bill 2017-18 to modify sections 103KA to 103KH Taxation of Chargeable Gains Act 1992.

Published 22 November 2017