PART 1U.K.Income tax, corporation tax and capital gains tax
Chargeable gainsU.K.
27Relief from CGT for loans to tradersU.K.
In section 253(1)(b) of TCGA 1992 (which provides that a loan qualifies for relief only if the borrower is UK resident), at the beginning insert “ if the loan is made before 24 January 2019, ”.