# Finance Act 2025, Section 10: Investors’ relief: reduction in amount qualifying for relief

Extent: E+W+S+N.I.

(1) In—
(a) section 169VK(1) and (2) of TCGA 1992 (which specify the amount of gains qualifying for the relief in the case of disposals by individuals), and
(b) section 169VL(2) and (3) of that Act (which specify the amount of gains qualifying for the relief in the case of disposals by trustees),
for “£10 million” substitute “£1 million”.
(2) The amendments made by this section have effect in relation to disposals made on or after 30 October 2024.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/section/10 (the official version)
Page: https://openlegislation.uk/finance-act-2025/section-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.