Entrepreneurs' Relief is available where a ‘material disposal’ of business assets is made by an individual. This occurs when an individual makes a ‘disposal of business assets’ which is a material disposal – TCGA92/S169I(1).

‘A disposal of business assets’

‘A disposal of business assets’ – TCGA92/S169I(2) is -

a disposal of the whole or part of a business (this is more than a disposal of assets used in a business; it requires the disposal to be of all of a business or a clearly identifiable part of it – see CG64015); or

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