loss relief - interpretation of s67(1) ITA 07?

Year 1 loss before CA's £10,000, CA's £2,000

Year 2 loss before CA's £10,000, CA's £2,000

Year 3 loss before CA's £10,000, CA's £2,000 

Year 4 loss before CA's £10,000, CA's £2,000 

Year 5 loss before CA's £10,000, CA's £2,000

Year 6 profit before CA's £5,000, CA's £8,000

Is the tax loss of £3,000 in year 6 allowed?

s67(1) fails to define loss.

Is it a loss pre CA's and therefore s67(2) doesn't apply? or is it a loss post CA's like the definition in s67(2) and therefore s67(2) does apply?