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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Losses: loans to traders: recovery: co-guarantors: corresponding amounts

Relief under TCGA92/S253 (4) is restricted to the extent that any sums are payable by co- guarantors, see CG66030 - CG66032. Relief for contributions paid by co-guarantors is available to them under Section 253 (4)(b).