Part 13Supplementary provisions

F1Priority rule for certain dividends etc

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

F2(1)

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.

F3(2)

Subsection (1) is subject to section 554Z2(2).