Entrepreneurs' Relief was renamed in Finance Act 2020 with effect from 6 April 2020. The new name is generally used in this guidance but should be read as applying to times before that date.

Legislative amendments were made by FA2016 in relation to disposals of assets made on or after 18 March 2015. The meaning of the terms ‘trading company’ and ‘trading group’ were changed in relation to the sale of shares or securities by an individual (TCGA92/S169I(6) and TCGA92/S169I(7A)) and disposals of shares by a trust (TCGA92/S169J(4)).

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