Section 155 | Time limit for claiming relief

(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.^F1F2

(2)But—^F1F3

(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.