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»Ê¹ÚÌåÓýapp content in this manual covers a much higher level of detail compared to say a Helpsheet supporting the Self Assessmnent Tax Return. If you are looking for an introduction to the main rules for the relief for a particular year please see the Business Asset Disposal Relief (Self Assessment helpsheet HS275) on GOV.UK and select the year you are considering.

Entrepreneursâ€� Relief was renamed in Finance Act 2020 with effect from 6 April 2020.  »Ê¹ÚÌåÓýapp new name is generally used in this guidance but should be read as applying to times before that date.

Finance Act 2008 introduced Entrepreneurs� Relief for gains arising from a material disposal of business assets by individuals and the trustees of certain settlements and disposals of other business assets associated with a material disposal of business assets where certain conditions are met.

»Ê¹ÚÌåÓýapp relief was first announced in January 2008 with draft legislation being published shortly after.

Entrepreneurs� Relief was introduced by FA2008/S7 and Sch3 which inserted the provisions into TCGA 1992 from S169H to S169S. FA2008/Sch3/paragraph5 contains the commencement provisions for Entrepreneurs� Relief. It applies to disposals made on or after 6 April 2008. 

»Ê¹ÚÌåÓýappre have been a number of changes affecting the rules since 2008. Care should therefore be taken to consider the rules as they applied at the date of any relevant disposal.

A general overview of the structure of the guidance and provisions is in the table below.

For convenience the statutory references in TCGA92 are used throughout this guidance. »Ê¹ÚÌåÓýappy cover the following areas.