287Provisions which must be given priority over this PartU.K.
This section has no associated Explanatory Notes
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.