47U.K.In section 103KC (carried interest: foreign chargeable gains), for “a foreign chargeable gain within the meaning of section 12” substitute “ a chargeable gain accruing on the disposal of an asset situated outside the United Kingdom ”.
47U.K.In section 103KC (carried interest: foreign chargeable gains), for “a foreign chargeable gain within the meaning of section 12” substitute “ a chargeable gain accruing on the disposal of an asset situated outside the United Kingdom ”.