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Official guidance

Capital Gains Manual

CG65900P · Reliefs: losses on loans to traders (including payments under a guarantee): summary

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CG65900 · Losses: loans to traders: contents of chapter
CG65911 · Losses: loans to traders: payments under a guarantee

Capital Gains Manual
Reliefs: losses on loans to traders (including payments under a guarantee): summary: contents

CG65911 | Losses: loans to traders: payments under a guarantee

From HM Revenue & Customs · Capital Gains Manual

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