Section 931W | Provisions which must be given priority over this Part

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

(a)this Part, and

(b)Chapter 2 of Part 3 (income taxed as trade profits),

is dealt with under Part 3.

(2)Any income so far as it falls within—

(a)this Part, and

(b)Chapter 3 of Part 4 (profits of property businesses) so far as the Chapter relates to a UK property business,

is dealt with under Part 4.

(3)Repealed