Part 13Supplementary provisions

F1Priority rule for certain dividends etc

716APriority rule for dividends etc. of UK resident companies etc.

Any income, so far as it falls within—

(a)

Part 2, 9 or 10 of this Act, and

(b)

Chapter 3 of Part 4 of ITTOIA 2005 (dividends etc. from UK resident companies etc.),

is dealt with under Chapter 3 of Part 4 of ITTOIA 2005.