261Provisions which must be given priority over Part 3U.K.
This
adran has no associated
Nodiadau Esboniadol
Any receipt or other credit item, so far as it falls within—
(a)Chapter 3 of this Part so far as it relates to an overseas property business or Chapter 8 or 9 of this Part (rent receivable in connection with a UK section 12(4) concern or for UK electric-line wayleaves), and
(b)Chapter 2 of Part 2 (receipts of a trade, profession or vocation),
is dealt with under Part 2.