[59C Alternative investment managers (2)]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[59C  Alternative investment managers (2)]

[(1)     Subsection (2) applies if—

(a)     under section 863I of ITTOIA 2005, a partner (“P”) in a partnership allocates to the partnership an amount of profit (“the allocated profit”) representing variable remuneration which, if it vests in P, will vest in the form of instruments,

(b)

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