When does the tax-free exemption for LTR pension income take effect for expats in Thailand?

LTR question (if an income tax on 2024 expat remittances into Thailand isn't delayed).

If after living in Thailand six years, an expat receives an approved Pension LTR in September 2024, does the LTR tax-free exemption take place in:

1) the tax year beginning January 2025?

2) the tax year beginning January 2024?

3) beginning September 2024 (pay tax on remittances from January to August of the 2024 income tax year)?

The answer could be beginning tax year 2025, but the LTR tax exemption wording is a bit vague.

I messaged BOI and they replied:

"According to the Royal Decree, governing reduction of Tax rate and exemption of Taxes (No.743) 2022, Section 5 : Income tax shall be exempted for foreigners have been granted a Long-term resident visa derived in the previous tax year from employment, or from business carried on abroad, or from a property situated abroad, and brought into Thailand.

However, regarding the Tax matter you are advised to contact the Revenue department for more details."

From what I have heard many local Revenue department offices have not had a chance to become familiar with the LTR and might not yet be able to help.

Text from decree:

"Section 5 Income tax under Part 2 of Chapter 3 in Title 2 of the Revenue Code shall be exempted for a foreigner categorised as Wealthy Global Citizen, Wealthy Pensioner, or Work­from-Thailand Professional who is granted a Long-Term Resident Visa under immigration law for assessable income under section 40 of the Revenue Code derived in the previous tax year from an employment, or from business carried on abroad, or from a property situated abroad, and brought into Thailand." (Strange that here, it only mentions employment, business and property income.)

Also note that this next section says that the exemption is suspended in the tax year that you do not comply with exemption rules.

"Section 7 In the case that a foreigner has applied tax reduction or exemption under this Royal Decree, and later does not comply with rules prescribed in Section 3, Section 4, Section 5, and Section 6 in any tax year, benefits will be suspended in that tax year."

So a bit odd... if you have the exemption, you are suspended effective in the current tax year but when receiving the exemption, it is not effective as of the current tax year.