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... 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.