366 Provisions which must be given priority over Part 4
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

366  Provisions which must be given priority over Part 4

(1)     Any income, so far as it falls within—

(a)     any Chapter of this Part, and

(b)     Chapter 2 of Part 2 (receipts of a trade, profession or vocation),

is dealt with under Part 2.

(2)

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