Part 10

Miscellaneous income
Chapter 9

Priority rules

Provisions which must be given priority over this Part
982
1
Any income, so far as it falls within—
a
Chapter ... ... 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 ... ... 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.
Words in s. 982(2)(a) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 38(4) (with reg. 32)
Words in s. 982(1)(a) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 38(4) (with reg. 32)
Number 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
Number 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