{
  "url": "https://openlegislation.uk/finance-act-2025/section-8",
  "json_url": "https://openlegislation.uk/finance-act-2025/section-8.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "section/8",
  "kind": "section",
  "number": "8",
  "heading": "Business asset disposal relief: increase in rate",
  "text": "(1) 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%”.\n(2) 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%”.\n(3) The amendments made by subsections (1) and (2) have effect in relation to disposals made on or after 6 April 2025.\n(4) In section 169N(3) of TCGA 1992 (as amended by subsection (1)), for “14%” substitute “18%”.\n(5) 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%”.\n(6) The amendments made by subsections (4) and (5) have effect in relation to disposals made on or after 6 April 2026.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2025/8/section/8",
    "retrieved_at": "2026-10-29T08:47:01.939707+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}