2 Overview of priority rules
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

2  Overview of priority rules

(1)     This Act contains some rules establishing an order of priority in respect of certain amounts which would otherwise—

(a)     fall within a charge to income tax under two or more Chapters or Parts of this Act, or

(b)     fall within a charge to income tax under a Chapter or Part

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