SCHEDULES
SCHEDULE 3Entrepreneurs’ relief
PART 1Reduction in lifetime limit
1Reduction in lifetime limit
In section 169N of TCGA 1992 (entrepreneurs’ relief: amount of relief)—
a
in subsection (4), for “£10 million” substitute “£1 million”;
b
in subsection (4A), for “£10 million” substitute “£1 million”.