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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › ER Relief. please help
ER relief is charged at 10% on gains if the conditions are met but I dont understand what the 4/9 ER is used for? and when to use which?
Please help
We don’t use 4/9 anymore this was the rule pre FA2010
Now the gains qualifying are simply at 10%
Hope this helps
thanks
