xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
(1)Any income, so far as it falls within—
(a)Chapter F1... 5 or 6, and
(b)Chapter 2 of Part 3,
is dealt with under Part 3.
(2)Any income, so far as it falls within—
(a)Chapter F2... 5 or 6, and
(b)Chapter 3 of Part 4 so far as the Chapter relates to a UK property business,
is dealt with under Part 4.
Textual Amendments
F1Number in s. 982(1)(a) omitted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 14 para. 26
F2Number in s. 982(2)(a) omitted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 14 para. 26