http://www.legislation.gov.uk/id/ukpga/2005/5

Part 3Property income

Chapter 1Introduction

262Priority between Chapters within Part 3

(1)

Any receipt, so far as it falls within—

(a)

Chapter 3 so far as it relates to a UK property business, and

(b)

Chapter 8 (rent receivable in connection with a UK section 12(4) concern),

is dealt with under Chapter 8.

(2)

Any receipt, so far as it falls within—

(a)

Chapter 3 so far as it relates to a UK property business, and

(b)

Chapter 9 (rent receivable for UK electric-line wayleaves),

is dealt with under Chapter 9.

(3)

Any receipt, so far as it falls within Chapter 8 (rent receivable in connection with a UK section 12(4) concern) and Chapter 9 (rent receivable for UK electric-line wayleaves), is dealt with under Chapter 9.