Legislation – Finance Act 2025
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2025, Section 9.
Changes to Legislation
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Part 1Income tax, capital gains tax and corporate taxes
Capital gains tax rates and reliefs
9Investors’ relief: increase in rate
(1)
In section 169VC(2) of TCGA 1992 (which specifies the rate of CGT for the relief), for “10%” substitute “14%”
.
(2)
In consequence of the amendment made by subsection (1), in section 1H(1)(b) of TCGA 1992 (which refers to the rate for investors’ relief), for “10%” substitute “14%”
.
(3)
In consequence of the amendments made by subsection (1) and section 8(1), in section 1I of TCGA 1992 (income taxed at higher rates or gains exceeding unused basic rate band), in subsection (4)(a) (which refers to the rate for business asset disposal relief and investors’ relief), for “10%” substitute “14%”
.
(4)
(5)
In section 169VC(2) of TCGA 1992 (as amended by subsection (1)), for “14%” substitute “18%”
.
(6)
In consequence of the amendment made by subsection (5), in section 1H(1)(b) of TCGA 1992 (as amended by subsection (2)), for “14%” substitute “18%”
.