Overpayment Relief claim for loss-making year. Can this be made for the year the loss was utilised?

Overpayment Relief claim for loss-making year....

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A loss for Corporation Tax purposes was made in the year 2007, and this loss set off against profits for the year 2009. Subsequently an error was found in the 2007 return, the correction of which increased the loss. As no payment was made in respect of the 2007 year, can an overpayment relief claim be submitted for the 2009 year, the year the loss was utilised?

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