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HMRC internal manual

Capital Gains Manual

Losses: loans to traders: contents of chapter

This chapter is laid out as follows:

CG65910 - CG65911 Introduction
CG65930 - CG65970 Relief for losses on loans to traders
CG65990 - CG66041 Relief for payments under a guarantee
CG66060 - CG66082 Recovery following relief under TCGA92/S253