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Income Tax (Trading and Other Income) Act 2005

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This is the original version (as it was originally enacted).

4Provisions which must be given priority over Part 2

This section has no associated Explanatory Notes

(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.

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