( TCGA 1992, s. 169H–169V and Pt. 5, Ch. 5 (as inserted by FA 2016, s. 87 and Sch. 14)

(In-depth: ¶572-500ff. )

Business asset disposal relief (formerly entrepreneurs’ relief)

Chargeable gains arising on disposals of qualifying business assets on or after 23 June 2010 are charge to tax at a rate of 10%. Eligible gains arising in the period from 6 April 2008 to 22 June 2010 were reduced by 4/9ths before being charged to tax at the flat rate of 18%.

The qualifying gains eligible for this reduction are limited to a cap of:

Business asset disposal relief (formerly entrepreneurs’ relief)

Investors relief(2)

Period

Limit £

Limit £

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