Capital Allowances, Loss Carrying

Raging Pineapples

I have this vague, disquieting notion floating around in my head that there may be a limit to how far forward you can carry a loss arising from a Capital Allowance. But having looked around HMRC, BusinessLink and Google I can't find any information to confirm or dismiss that.

So if we had a hypothetical situation where a business used their £100k AIA to buy plant, and then subsequently made very little profits and therefore took many many years to fully absorb the resulting loss, could they reach a point where their original plant investment loss would be too old to keep carrying forward?

Or is there no such age limit currently?

I was just concerned about the possibility of firms jumping to get their £100,000 AIA while they still can, creating a burden for themselves, and then being told they had to fully absorb the loss in the next, say, 5 years or they'd lose it.

Is this just my brain garbling old classroom memories or is there any basis to this?