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Contents

Legislation

Finance Act 2020

Crossheading Chargeable gains

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Section 23 Entrepreneurs' relief
Section 24 Relief on disposal of private residence
Section 25 Corporate capital losses
Section 26 Quarterly instalment payments
Section 27 Relief from CGT for loans to traders

PART 1 Income tax, corporation tax and capital gains tax
Crossheading Chargeable gains

Crossheading Chargeable gains

From legislation.gov.uk

Contents

Section 23 Entrepreneurs' relief
Section 24 Relief on disposal of private residence
Section 25 Corporate capital losses
Section 26 Quarterly instalment payments
Section 27 Relief from CGT for loans to traders