Section 9 Investors’ relief: increase in rate

In section 169VC(2) of TCGA 1992 (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)(b) of TCGA 1992 (which refers to the rate for investors’ relief), for “10%” substitute “14%”.

In consequence of the amendments made by subsection (1) and section 8(1), in section 1I of TCGA 1992 (income taxed at higher rates or gains exceeding unused basic rate band), in subsection (4)(a) (which refers to the rate for business asset disposal relief and investors’ relief), for “10%” substitute “14%”.

The amendments made by subsections (1) to (3) have effect in relation to disposals made on or after 6 April 2025.

In section 169VC(2) of TCGA 1992 (as amended by subsection (1)), for “14%” substitute “18%”.

In consequence of the amendment made by subsection (5), in section 1H(1)(b) of TCGA 1992 (as amended by subsection (2)), for “14%” substitute “18%”.

In consequence of the amendments made by subsection (5) and section 8(4), in section 1I(4)(a) of TCGA 1992 (as amended by subsection (3)), for “14%” substitute “18%”.

The amendments made by subsections (5) to (7) have effect in relation to disposals made on or after 6 April 2026.