Section 287 | Provisions which must be given priority over this Part

Any receipt or other credit item, so far as it falls within—

(a)Chapter 3 of this Part so far as it relates to an overseas property business or Chapter 7 or 8 of this Part (rent receivable in connection with a UK section 39(4) concern or for UK electric-line wayleaves), and

(b)Chapter 2 of Part 3 (receipts of a trade),

is dealt with under Part 3.