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Kindly advised to post here?

I am self employed but am losing money in the current climate, my husband has invested money (loaned) on an ad hoc basis, he is a higher rate tax payer & wondering if his loans are allowed to be deducted from his tax? not trying to fiddle, just would like to know if I can offset, We don't get any form of benefits as no children etc?
Thanking you in advance...
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