Section 9 | Entrepreneurs' relief

(1)In section 169N of TCGA 1992 (amount of relief: general)—

(a)in subsection (4) for “£5 million” substitute “ £10 million ”, and

(b)in subsection (4A) for “£5 million” substitute “ £10 million ”.

(2)The amendments made by this section have effect in relation to qualifying business disposals occurring on or after 6 April 2011.