Part 1

Charges, rates, allowances etc

Capital gains tax

Entrepreneurs' relief
9
1
In section 169N of TCGA 1992 (amount of relief: general)—
a
in subsection (4) for “£5 million” substitute “ £10 million ”, and
b
in subsection (4A) for “£5 million” substitute “ £10 million ”.
2
The amendments made by this section have effect in relation to qualifying business disposals occurring on or after 6 April 2011.