[F1931WProvisions which must be given priority over this PartU.K.
This section has no associated Explanatory Notes
(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.]
Textual Amendments
F1Pt. 9A inserted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by Finance Act 2009 (c. 10), Sch. 14 para. 1 (with Sch. 14 para. 32)