# Finance (No. 2) Act 2010, Paragraph 4


In section 169H (introduction to entrepreneurs' relief), in subsection (1), for “relief from capital gains tax” substitute “ for a lower rate of capital gains tax ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/31/schedule/1/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2010/schedule-1/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.