9(1)If—
(a)a person makes a disposal on which an allowable loss accrues, and
(b)had a gain accrued instead, the disposal would have been one to which this Schedule applies as a result of paragraph 1(1)(b),
the person may make and deliver a return under this Schedule in respect of the disposal for the purpose of securing the application of paragraph 8.
(2)Accordingly, the disposal is treated for that purpose as if it were a disposal to which this Schedule applies.
(3)This paragraph does not apply in respect of a disposal if the filing date for the return which the person would otherwise be entitled to make and deliver falls on or after the date mentioned in paragraph 5(1)(a) or (b).