# Finance Act 2010, Section 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.

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Source: https://www.legislation.gov.uk/ukpga/2010/13/section/4 (the official version)
Page: https://openlegislation.uk/finance-act-2010/section-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.