Finance Act 2018
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Change 1
37 Carried interest
(1) In the following provisions of F(No.2)A 2015 (which relate to carried interest) omit the words from “unless” to “that date”— (a) section 43(2); (b) section 43(4); (c) section 45(3)(b). (2) The amendments made by subsection (1) have effect in relation to carried interest arising on or after 22 November 2017. (3) For the purposes of subsection (2) “carried interest” and “arising” have the same meaning as in the provisions amended.
37 Carried interest
(1) In the following provisions of F(No.2)A 2015 (which relate to carried interest) omit the words from “unless” to “that date”— (a) section 43(2); (b) section 43(4); (c) section 45(3)(b). (2) The amendments made by subsection (1) have effect in relation to carried interest arising on or after 22 November 2017. (3) For the purposes of subsection (2) “carried interest” and “arising” have the same meaning as in the provisions amended.
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