199. Relief for backdated pensions charged on the arising basis.

If:

  1.  

    (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.  

    (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.  

    (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