TXindicate individuals' lose relief from total income or trading income only?

From the Article ACT 2009 shown individuals loss relief
(samanthas case) carry back 12 months against total income which is trading income plus other income. carry extended relief further 24 months but limit£50,000. only against trading income but not including other income.

However, the Loser Ltds loss relief carry back and against total income.



So, my question is for individual will only consider carry back for first 12 months in total income, but when carry back extened further 24 months will only consider for trading income?

luck if i am not wrong
the case in which we extend further 24 months as carried back whiel dealing with individual loss, is of that time when the individual is ceasing hsi business and had loss in the year or a year before he ceases.
if such is the case individual will consider total profit for dealing with loss if he carries back.
only in case that he takes loss in future period he will be using trading profit to reduce or end such loss.