# Income Tax Act 2007, Section 155: Time limit for claiming relief

Extent: E+W+S+N.I.

(1) So far as a claim for loss relief against relevant miscellaneous income concerns the amount of the loss for a tax year, it must be made not 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 relevant miscellaneous income should be given for a tax year may be the subject of a separate claim made not more than 4 years after the end of the tax year.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/155 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-155
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.