Section 716A | Priority rule for dividends etc. of UK resident companies etc. ^F1

(1)Any income, so far as it falls within—^F1F2

(a)Part 2, 9 or 10 of this Act, and^F1

(b)Chapter 3 of Part 4 of ITTOIA 2005 (dividends etc. from UK resident companies etc.),^F1

is dealt with under Chapter 3 of Part 4 of ITTOIA 2005.

(2)Subsection (1) is subject to section 554Z2(2).^F1F3