155Time limit for claiming reliefU.K.
(1)So far as a claim for loss relief against [F1relevant] miscellaneous income concerns the amount of the loss for a tax year, it must be made [F2not 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 [F1relevant] miscellaneous income should be given for a tax year may be the subject of a separate claim made [F3not more than 4 years after the end of] the tax year.
Textual Amendments
F1Word in s. 155(1)(2) inserted (with effect and application in accordance with s. 22(8) of the amending Act) by Finance Act 2015 (c. 11), s. 22(6)
F2Words 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)
F3Words 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)