Part 10 U.K. Miscellaneous income

Chapter 9 U.K. Priority rules

982 Provisions which must be given priority over this Part U.K.

(1) Any income, so far as it falls within—

(a) Chapter F1 ... F2 ... 6, and

(b) Chapter 2 of Part 3,

is dealt with under Part 3.

(2) Any income, so far as it falls within—

(a) Chapter F3 ... F4 ... 6, and

(b) Chapter 3 of Part 4 so far as the Chapter relates to a UK property business,

is dealt with under Part 4.

Textual Amendments

F1 Number in s. 982(1)(a) omitted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 14 para. 26

F2 Words in s. 982(1)(a) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 38(4) (with reg. 32)

F3 Number in s. 982(2)(a) omitted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 14 para. 26

F4 Words in s. 982(2)(a) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 38(4) (with reg. 32)