# Finance Act 2020, Section 27: Relief from CGT for loans to traders


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, ”.

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Source: https://www.legislation.gov.uk/ukpga/2020/14/section/27 (the official version)
Page: https://openlegislation.uk/finance-act-2020/section-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.