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HMRC internal manual

Capital Gains Manual

Europe: milk quota: quota as a fungible asset: - Entrepreneur’s relief

For disposals made on or after 6 April 2008 by individual producers FA08/SCH3 introduced Entrepreneurs’ relief. This is now embodied in TCGA92/S169H - S, see CG63950+. If the relevant conditions are met by the individual producer Entrepreneurs’ relief may be due to reduce the amount of gain chargeable.

Entrepreneurs’ relief does not apply to disposals by corporate producers.