Investors' relief applies where a ‘qualifying person’ (see ¶573-630) disposes of a holding or part of a holding of shares in a company, some or all of which are ‘qualifying shares’ and a chargeable gain accrues. If a claim for relief is made, the rate of tax in respect of the ‘relevant gain’ is 10 per cent (TCGA 1992, s. 169VC(1),(2)), subject to an overall cap of £10 million ( TCGA 1992, s. 169VC(4); see ¶573-635).

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