http://www.legislation.gov.uk/id/ukpga/2007/3

Part 13Tax avoidance

Chapter 4Sales of occupation income

Introduction

775Priority of other tax provisions

This Chapter has effect subject to—

(a)

Chapter 5 of Part 5 of ITTOIA 2005 (settlements: amounts treated as income of settlor), and

(b)

any other provision of the Tax Acts treating income as belonging to a particular person.