# Income Tax Act 2007, Section 124: Supplementary


(1) A claim for property loss relief against general income must be made on or before the first anniversary of the normal self-assessment filing date for the tax year specified in the claim.
(2) If a loss has previously been carried forward under section 118, the claim must be accompanied by the amendments of any return made under—
(a) section 8 of TMA 1970, or
(b) section 8A of TMA 1970,
that are necessary to give effect to section 118(5) (reducing the amount of the loss carried forward (if necessary, to nil)).

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/124 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-124
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.