Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020

Chapter 4

Capital Gains Tax

Amendment of section 541C of Act of 1997

59. Section 541C(1) of the Act of 1997 is amended, in the definition of “proportion of carried interest derived from the relevant investment”, by the substitution of “(including the State), or in the United Kingdom, of” for “(including the State) of”.