{
  "url": "https://openlegislation.uk/finance-act-2010/section-4",
  "json_url": "https://openlegislation.uk/finance-act-2010/section-4.json",
  "legislation": "ukpga/2010/13",
  "legislation_title": "Finance Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-act-2010",
  "path": "section/4",
  "kind": "section",
  "number": "4",
  "heading": "Increase in entrepreneurs' relief",
  "text": "(1) In section 169N(3) of TCGA 1992 (limit on entrepreneurs' relief)—\n(a) for “£1 million” (in both places) substitute “ £2 million ”, and\n(b) in paragraph (b), after “total of” insert “ so much of ” and insert at the end “ as was subject to reduction under subsection (2) ”.\n(2) The amendments made by subsection (1) have effect in relation to qualifying business disposals occurring on or after 6 April 2010.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/13/section/4",
    "retrieved_at": "2026-10-28T17:03:48.386939+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}