155Time limit for claiming reliefU.K.
This section has no associated Explanatory Notes
(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.
Textual Amendments
F1Words in s. 155(1) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 58; S.I. 2009/403, art. 2(2) (with art. 10)
F2Words in s. 155(2) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 58; S.I. 2009/403, art. 2(2) (with art. 10)