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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

Chargeable gains
Corporate capital losses

Section 25 | Corporate capital losses

From legislation.gov.uk

Schedule 4 makes provision relating to capital losses made by companies.