# Finance Act 2008, Paragraph 58


In section 155 (claim for loss relief against miscellaneous income), in each of subsections (1) and (2), for “on or before the fifth anniversary of the normal self-assessment filing date for” substitute “ not more than 4 years after the end of ”.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/39/paragraph/58 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-39/paragraph-58
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.