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Capital Gains Tax relief on loans to traders

This measure widens the scope of Capital Gains Tax relief on loans to traders.

Last fetched 04 May 2026 · gov.uk

Documents

Draft legislationapplication/pdf Explanatory noteapplication/pdf Capital Gains Tax relief on loans to traders

At a glance

TypePolicy paper

First published11 Jul 2019

Last updated11 Jul 2019

Organisations

HM Revenue & Customs

Topics

Capital Gains Tax

Source

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