Part 9

Pension income
Chapter 4

Foreign pensions: general rules

Taxable pension income
575
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).