btc - confused what the exam changes are - CGT

lisnic Registered Posts: 141 🎆 🐘 🎆
im reading the document detailing the tax exam changes and fo btc im a bit confused what the changes are regarding CGT

it says for ptc and btc there have been drastic changes to the CGT rules

it says the above issues apply to section 1 in btc but rules on entrepreneurial relief also assessable with impact of 1,000,000 limit and 4/9 fraction important

what are the above issues? i cant work it out!

then it goes to say for section 2 none of this applies, the old rules for chargeable gains, incl indexation allowance still apply to limited companies

so does this mean there are changes in section 1 which i need to apply and learn (still not sure what these are!?) and then in section 2 i need to apply the old rules? so actually i need to know both!!??

id really appreciate some clarification on this as im muchos confusod

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