Part 10Miscellaneous income

Chapter 9Priority rules

982Provisions which must be given priority over this Part

(1)

Any income, so far as it falls within—

(a)

Chapter F1... F2... 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 F3... F4... 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.