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Any receipt or other credit item, so far as it falls within—
(a)Chapter 3 of this Part so far as it relates to an overseas property business or Chapter 7 or 8 of this Part (rent receivable in connection with a UK section 39(4) concern or for UK electric-line wayleaves), and
(b)Chapter 2 of Part 3 (receipts of a trade),
is dealt with under Part 3.
(1)Any receipt, so far as it falls within—
(a)Chapter 3 so far as it relates to a UK property business, and
(b)Chapter 7 (rent receivable in connection with a UK section 39(4) concern),
is dealt with under Chapter 7.
(2)Any receipt, so far as it falls within—
(a)Chapter 3 so far as it relates to a UK property business, and
(b)Chapter 8 (rent receivable for UK electric-line wayleaves),
is dealt with under Chapter 8.
(3)Any receipt, so far as it falls within Chapter 7 (rent receivable in connection with a UK section 39(4) concern) and Chapter 8 (rent receivable for UK electric-line wayleaves), is dealt with under Chapter 8.