Loss allocation

[Tricky one]

Hi, I have just finalised second year accounts for sole trader. First year had a loss lets say 30,000 for 12 months. As it was first year loss was reported on actual basis for 9 moths 22,500. Second years income is 45,000. Here starts confusion which of losses to allocate 30,000 or 22,500 against profits of 45,000? Assuming I go for a section 382 loss carry forward. I'll really appriciate a help.
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[NumbrCrunchr]

Little bit rusty on this but the rules used to be:

1st year of assessment: Actual basis i.e. 22.5k loss
2nd year: Based on 1st 12 months i.e. 30k loss (no need to use loss)
3rd year: Based on accounting period ending in year. (45k profit? less losses forward of 22.5 + 30k)

This means that you effectively get loss relief twice for the 30k loss.

You should discuss your own relevant details with a tax professional