Commentary on Sections Overview Overview Section 836: Relief for delayed remittances: backdated pensions
3113.This section is based on section 585(2) of ICTA. It provides relief under section 835 for pension arrears charged under Part 9 of ITEPA. Paragraphs 606, 607 and 609 of Schedule 1 to this Act amend the relevant provisions of ITEPA to treat the income as relevant foreign income, so that the provisions of this Part may apply to such income.
3114.Arrears of pension income do not arise before the pension etc is granted, even if the grant is retrospective. So, but for this section, arrears of pension income would not meet condition A for delayed income in section 835 for all years before the year for which relief is claimed.
3115.Subsection (3) disapplies condition B for income being delayed income in section 835 for any period before the arrears become payable.