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Finance Act 2004
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- UK Public General Acts
- 2004 c. 12
- SCHEDULE 15
- Paragraph 19
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Relationship with Part 3 of Income Tax (Earnings and Pensions) Act 2003
19Where, in any year of assessment, a person is (apart from this paragraph) chargeable, in respect of his occupation of any land or his possession or use of any chattel, to income tax both—
(a)under this Schedule, and
(b)under Part 3 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1),
the provisions of that Part shall have priority and he shall not be chargeable to income tax under this Schedule, except to the extent that the amount chargeable under this Schedule exceeds the amount to be treated as earnings under that Part.
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