Paragraph 152: Relief for back-dated pensions charged on arising basis
3689.This paragraph ensures that the relief given by section 840 is not restricted to income that arose after the tax year 2004-05. See Change 139 in Annex 1.
3689.This paragraph ensures that the relief given by section 840 is not restricted to income that arose after the tax year 2004-05. See Change 139 in Annex 1.