Part 4Property income
Chapter 10Supplementary
Priority rules
287Provisions which must be given priority over this Part
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.