Part 2Trading income
Chapter 1Introduction
4Provisions which must be given priority over Part 2
1
Any receipt or other credit item, so far as it falls within—
a
Chapter 2 of this Part (receipts of trade, profession or vocation), and
b
Chapter 3 of Part 3 so far as it relates to a UK property business,
is dealt with under Part 3.
2
Any receipt or other credit item, so far as it falls within—
a
this Part, and
b
Part 2, 9 or 10 of ITEPA 2003 (employment income, pension income or social security income),
is dealt with under the relevant Part of ITEPA 2003.