Terminal Loss Relief & Final Year – BPP textbook example

could you please give me some kind of help on this question:the example on page131 (bpp text book)about terminal loss relief shows a basis period of cessation from 1.10.08 to 30.9.08,however,if the rule of final year (which is mentioned in the former chapter ),it should be 1.1.08-31.12.09. it is quite confusing…