http://www.legislation.gov.uk/id/ukpga/2009/4/enacted

Part 4Property income

Chapter 10Supplementary

Priority rules

288Priority between Chapters within this Part

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.