Section 155 Time limit for claiming relief

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.

But—

loss relief against relevant 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.