32 Exemption from attribution of carried interest gains
Finance (No 2) Act 2017 (2017 c 32) | Legislation

32  Exemption from attribution of carried interest gains

(1)     TCGA 1992 is amended as follows.

(2)     In section 13(1A) (attribution of gains to members of non-resident companies)—

(a)     omit the “or” at the end of paragraph (a), and

(b)     at the end of paragraph (b), insert “, or

(c)     a chargeable gain treated as accruing

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