Finance Act 2011 s 9

s 9 Entrepreneurs' relief

(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.

Read this section in the full act → · Open Part 1 →

Read the official text ↗

Contains public sector information licensed under the Open Government Licence v3.0.

What to look at next

Finance Act 2011, full textChapter navigation and full text, so you can read this section in contextUK legislation UK Legislation by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year Part 1 — Charges, rates, allowances etc — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections