Section 999 | Priority of negative rules

(1)The provisions of this Chapter are subject to any express exceptions.

(2)See, in particular—

(a)Chapter 3 (matters which are not distributions),

(b)section 1075 (exempt distributions), and

(c)paragraph 6 of Schedule 12 to FA 1988 (transfer of building society's business to a company: qualifying benefits),

and see also the table in section 1001.