(1) as a result of a specified provision1, a pension or annuity or an increase in a pension or annuity is treated as relevant foreign income;
(2) the pension, annuity or increase is paid in respect of a tax year ('the earlier year') before the tax year in which the pension, annuity or increase arose; and
(3) the income is not charged to tax on the remittance basis2,
then if the person liable to income tax makes a claim for the tax year in which the pension, annuity or increase paid in respect of the earlier year arises, that
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