153(1)A claim may be made under section 842 (claim for relief on unremittable income) for the tax year 2005-06 or any later tax year, despite the income having arisen in a tax year before 2005-06.
(2)Without prejudice to paragraph 4 of this Schedule, section 843 (withdrawal of relief) applies for the tax year 2005-06 or any later tax year, despite the income having arisen originally in a tax year before the tax year 2005-06 (whether the claim in respect of it was made under section 584 of ICTA (relief for unremittable overseas income) or section 842 of this Act).
(3)Sub-paragraph (4) applies if an appeal against an assessment for the tax year 2005-06 or a later tax year involves a question as to the operation of section 584 of ICTA or Chapter 4 of Part 8 of this Act as respects income that arose in a tax year before 2005-06.
(4)Section 31D of TMA 1970 (appeals: election to bring appeal before Special Commissioners) applies with the omission of—
(a)paragraph (b) of subsection (2),
(b)the word “or” preceding that paragraph, and
(c)subsections (3) to (7) (by virtue of which such an election may be disregarded if the General Commissioners so direct).