150U.K.A claim may be made under section 831 (claim for relevant foreign income to be charged on the remittance basis) for relevant foreign income to be charged in accordance with section 832 for the tax year 2005-06 or any later tax year, despite that income having arisen in a tax year before the tax year 2005-06; and sections 832 to 834 apply accordingly.
151(1)The fact that income arose in a tax year before 2005-06 does not prevent—U.K.
(a)a claim being made in respect of it under section 835(1) (relief for delayed remittances), or
(b)section 835(5) applying as respects the tax year in which the income arose.
(2)But sub-paragraphs (3) to (5) apply if—
(a)such a claim is made in respect of any income (“the delayed income”),
(b)the delayed income arose in the tax year 1996-97 or an earlier tax year,
(c)the basis year for that year is a different year, and
(d)that basis year is not the basis year for two tax years.
(3)Section 835(5) does not apply and the delayed income is to be treated as if it were income received in the United Kingdom in that basis year.
(4)In this paragraph “basis year”, in relation to tax chargeable for any tax year in respect of any income, means the year by reference to which the amount of the income chargeable finally falls to be calculated.
(5)This paragraph does not affect which year is to be taken as the basis year for calculating tax chargeable for any tax year.
152U.K.The fact that the earlier year referred to in subsections (1)(b) and (2) of section 840 (relief for backdated pensions charged on the arising basis) is a tax year before 2005-06 does not prevent—
(a)a claim being made under that section, or
(b)such adjustments (by way of repayment of tax, assessment or otherwise) as are necessary to give effect to that section being made as respects such a tax year.
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.U.K.
(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).