TCGA 1992
47In 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”.
47In 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”.