Corporation tax carry back limited to 1 year?

[Dan_l81]

I think my tax book is out of date as did they change corporation tax so losses could only be carried back 1 year rather than 3?
If so when roughly did they change it?

Guess this is what happens when you've been out the game for a good number of years.

Thanks

[jpcentral]

For accounting periods ending between 24 November 2008 and 23 November 2010 trading losses could be carried back to the preceding three years with a cap of £50,000 to the earliest two years of the extended period.

That is according to the HMRC website. I don't think it was extended.