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Income Tax (Trading and Other Income) Act 2005
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262Priority between Chapters within Part 3
This section has no associated Explanatory Notes
(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 8 (rent receivable in connection with a UK section 12(4) concern),
is dealt with under Chapter 8.
(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 9 (rent receivable for UK electric-line wayleaves),
is dealt with under Chapter 9.
(3)Any receipt, so far as it falls within Chapter 8 (rent receivable in connection with a UK section 12(4) concern) and Chapter 9 (rent receivable for UK electric-line wayleaves), is dealt with under Chapter 9.
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