Part 10Miscellaneous income
Chapter 9Priority rules
982Provisions which must be given priority over this Part
(1)
Any income, so far as it falls within—
(a)
Chapter F1... 5 or 6, and
(b)
Chapter 2 of Part 3,
is dealt with under Part 3.
(2)
Any income, so far as it falls within—
(a)
Chapter F2... 5 or 6, and
(b)
Chapter 3 of Part 4 so far as the Chapter relates to a UK property business,
is dealt with under Part 4.