Paragraph 1
In section 169N of TCGA 1992 (entrepreneurs' relief: amount of relief)—
(a)
in subsection (4), for “£10 million” substitute “ £1 million ”;
(b)
in subsection (4A), for “£10 million” substitute “ £1 million ”.
In section 169N of TCGA 1992 (entrepreneurs' relief: amount of relief)—
in subsection (4), for “£10 million” substitute “ £1 million ”;
in subsection (4A), for “£10 million” substitute “ £1 million ”.