Corporation Tax Act 2009

Chapter 9U.K.Priority rules

982Provisions which must be given priority over this PartU.K.

(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.