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.