9Entrepreneurs' reliefU.K.
(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.