239. Delayed remittances.

If any of the individual's nominated income and gains1 is remitted to the United Kingdom in a tax year, any of his remittance basis income and gains2 has not been so remitted in or before that year and the £10 test is met for that year, income tax and capital gains tax are charged for that year, and subsequent tax years, as if the income and chargeable gains treated3 as remitted in that year had been so remitted (and income and chargeable gains that were actually remitted in that year had not been)4.

If these provisions apply, the following steps