Part 11: Foreign income: special rules
Paragraph 150: Relevant foreign income charged on remittance basis: income arising before the tax year 2005-06
3687.This paragraph ensures that Chapter 2 of Part 8 of this Act is not restricted in its operation to income that arose after the tax year 2004-05 (whenever the earlier income is remitted).
Paragraph 151: Relevant foreign income charged on remittance basis: delayed remittances
3688.This paragraph is based on section 585 of ICTA. It ensures that the relief given by section 835 is not restricted to income that arose after the tax year 2004-05. It also preserves the rules in section 585(4) and (5) for tax years before 1997-98 (that is, years before Self Assessment came into effect) when the basis period for many charges was a period other than the current tax year.
Paragraph 152: Relief for back-dated pensions charged on arising basis
3689.This paragraph ensures that the relief given by section 840 is not restricted to income that arose after the tax year 2004-05. See Change 139 in Annex 1.
Paragraph 153: Unremittable income that arose before the tax year 2005-06
3690.This paragraph ensures that the relief given by Chapter 4 of Part 8 of this Act, and any withdrawal of that relief by virtue of sections 843 or 844, is not restricted to income that arose after the tax year 2004-05 or, as regards withdrawal of relief, to claims under that Chapter.
3691.The paragraph also preserves access to the jurisdiction of the Special Commissioners on an appeal involving the application of Chapter 4 of Part 8 of this Act (and of section 584 of ICTA, which that Chapter rewrites), where income arising in a year before the tax year 2005-06 is material to the appeal. This sub-paragraph is based on section 584(9) of ICTA. See Change 142 in Annex 1.
