460Time limits and procedure for claims under section 459(1)U.K.
This section has no associated Explanatory Notes
(1)A claim under section 459(1) must be made within—
(a)the period of 2 years after the deficit period ends, or
(b)such further period as an officer of Revenue and Customs allows.
(2)Different claims may be made in respect of different parts of a non-trading deficit for any deficit period.
(3)But no claim may be made in respect of any part of a deficit to which another such claim relates.