F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F2(2)] Any income, so far as it falls within Chapter 2 (receipts from intellectual property) and Chapter 3 (films and sound recordings: non-trade businesses), is dealt with under Chapter 3.
Textual Amendments
F1S. 576(1) omitted (with effect in accordance with s. 20(12) of the amending Act) by virtue of Finance Act 2025 (c. 8), s. 20(4)(12)
F2S. 576(2): s. 576 renumbered as s. 576(2) (with effect in accordance with Sch. 3 para. 7 of the amending Act) by Finance Act 2019 (c. 1), Sch. 3 para. 3(2)