Section 155 — Income Tax Act 2007: Time limit for claiming relief

Time limit for claiming relief 155 1 So far as a claim for loss relief against relevant miscellaneous income concerns the amount of the loss for a tax year, it must be made not 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 relevant miscellaneous income should be given for a tax year may be the subject of a separate claim made not more than 4 years after the end of the tax year.