Section 8 Business asset disposal relief: increase in rate

In section 169N of TCGA 1992 (business asset disposal relief), in subsection (3) (which specifies the rate of CGT for the relief), for “10%” substitute “14%”.

In consequence of the amendment made by subsection (1), in section 1H(1)(a) of TCGA 1992 (which refers to the rate for business asset disposal relief), for “10%” substitute “14%”.

The amendments made by subsections (1) and (2) have effect in relation to disposals made on or after 6 April 2025.

In section 169N(3) of TCGA 1992 (as amended by subsection (1)), for “14%” substitute “18%”.

In consequence of the amendment made by subsection (4), in section 1H(1)(a) of TCGA 1992 (as amended by subsection (2)), for “14%” substitute “18%”.

The amendments made by subsections (4) and (5) have effect in relation to disposals made on or after 6 April 2026.