F1Part 9ACompany distributions

Chapter 4Supplementary

Boundary provisions

931WProvisions which must be given priority over this Part

(1)

Any income so far as it falls within—

(a)

this Part, and

(b)

Chapter 2 of Part 3 (income taxed as trade profits),

is dealt with under Part 3.

(2)

Any income so far as it falls within—

(a)

this Part, and

(b)

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

is dealt with under Part 4.

(3)

Any income so far as it falls within—

(a)

this Part, and

(b)

Chapter 1 of Part 12 of ICTA (insurance companies),

is dealt with under that Chapter.