# Finance Act 2020, 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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/3/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-3/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.