Cap. 123 Art. 50AWhen arrears of pension are to be brought to charge.

Notwithstanding anything to the contrary contained in this Act, where during the year immediately preceding the year of assessment 2004 or during subsequent years of assessment a person receives income subject to tax under the provisions of article

4(1)(d), insofar as it refers to income accrued during an earlier year of assessment, such income shall be brought to charge to tax in the year to which it refers: Provided that any such income referring to any year of assessment prior to the year of assessment 1999 shall be brought to charge in the year of assessment 1999.