s 4 Increase in entrepreneurs' relief
(1) In section 169N(3) of TCGA 1992 (limit on entrepreneurs' relief)— (a) for “£1 million” (in both places) substitute “ £2 million ” , and (b) in paragraph (b), after “total of” insert “ so much of ” and insert at the end “ as was subject to reduction under subsection (2) ” . (2) The amendments made by subsection (1) have effect in relation to qualifying business disposals occurring on or after 6 April 2010.