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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Losses: loans to traders: recovery: contents of section

TCGA92/S253

This section is laid out as follows:

CG66061 - CG66064 Recoveries - General
   
CG66070 Groups of companies
CG66071 Guarantee payments
CG66072 Example
CG66080 - CG66082 Co-guarantors, corresponding amounts