Statute
Section 287 — Corporation Tax Act 2009: Provisions which must be given priority over this Part
Text of the provision Official document
Provisions which must be given priority over this Part 287 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.
Official source: legislation.gov.uk
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