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HMRC internal manual

Capital Gains Manual

Losses: loans to traders: subsequent recoveries

Once relief has been given under TCGA92/S253 (3), any subsequent recoveries should bebrought into charge as deemed capital gains under subsections (5) or (7). Recoveries canbe of money or money’s worth and may be made by the claimant or any person under theclaimant’s direction. The recovery may be in satisfaction of the right to recover the sumin question or as consideration for the assignment of the right to recover it, seeCG66060+.