Section 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.