Part 9Pension income

Chapter 4Foreign pensions: general rules

575Taxable pension income

1

If section 573 applies, the taxable pension income for a tax year is the amount on which tax would be chargeable if the pension were charged to tax under Case V of Schedule D for that year (see in particular the provisions of ICTA listed in subsection (2)).

2

Those provisions of ICTA are—

a

sections 65 and 68 (calculation of the amount of the income on which tax is to be charged in the tax year);

b

section 584 (relief for unremittable overseas income);

c

section 585 (relief on delayed remittances).