Part 5

Miscellaneous income
Chapter 1

Introduction

Priority between Chapters within Part 5
576
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
S. 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)
S. 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)