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Income Tax (Trading and Other Income) Act 2005

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615U.K.After section 716 (alteration of amounts by Treasury order) insert—

Priority rule for certain dividends etcU.K.
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.

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