Part 13Supplementary provisions

F1Priority rule for certain dividends etc

Annotations:
Amendments (Textual)
F1

S. 716A and cross-heading inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 615 (with Sch. 2)

716APriority rule for dividends etc. of UK resident companies etc.

Any income, so far as it falls within—

a

Part 2, 9 or 10 of this Act, and

b

Chapter 3 of Part 4 of ITTOIA 2005 (dividends etc. from UK resident companies etc.),

is dealt with under Chapter 3 of Part 4 of ITTOIA 2005.