# Finance Act 2011, 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.

---
Source: https://www.legislation.gov.uk/ukpga/2011/11/section/9 (the official version)
Page: https://openlegislation.uk/finance-act-2011/section-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.