Part 4Loss relief
Chapter 7Losses from miscellaneous transactions
Supplementary
155Time limit for claiming relief
1
So far as a claim for loss relief against miscellaneous income concerns the amount of the loss for a tax year, it must be made F1not more than 4 years after the end of the tax year.
2
But—
a
the question whether, and
b
if so, how much,
loss relief against miscellaneous income should be given for a tax year may be the subject of a separate claim made F2not more than 4 years after the end of the tax year.