155Time limit for claiming relief
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 on or before the fifth anniversary of the normal self-assessment filing date for 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 on or before the fifth anniversary of the normal self-assessment filing date for the tax year.