840 Relief for backdated pensions charged on the arising basis
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

840  Relief for backdated pensions charged on the arising basis

(1)     This section applies if—

(a)     as a result of section 575(3), 613(4) or 635(4) of ITEPA 2003 a pension or annuity or an increase in a pension or annuity is treated as relevant foreign income,

(b)     the pension, annuity or increase

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