[103KFC Interaction with other charges]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[103KFC  Interaction with other charges]

[(1)     The accrual of a chargeable gain treated as accruing to an individual under section 103KFA(3) does not prevent the individual or any other person being charged to tax (whether income tax, capital gains tax or any other tax, and including as a result of section 103KA) in relation to carried interest that arises to the individual under arrangements with the relevant scheme.

(2)     But subsection (3) applies where an individual—

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