(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).