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Investors’ relief is a capital gains tax (CGT) relief on the disposal of qualifying shares in an unlisted company. A taxpayer making a disposal that qualifies for investors’ relief will pay tax at a rate of 10%.

Although it is a separate relief, the rules for investors’ relief were intended as an extension to business asset disposal relief (previously known as entrepreneurs’ relief) and therefore complement and mirror those rules, to a degree. See the Conditions for business asset disposal relief guidance note.