StatuteCorporation Tax Act 2009

Section 288 — Corporation Tax Act 2009: Priority between Chapters within this Part

Text of the provision Official document

Priority between Chapters within this Part 288 1 Any receipt, so far as it falls within—

a Chapter 3 so far as it relates to a UK property business, and b Chapter 7 (rent receivable in connection with a UK section 39(4) concern), is dealt with under Chapter 7.

2 Any receipt, so far as it falls within—

a Chapter 3 so far as it relates to a UK property business, and b Chapter 8 (rent receivable for UK electric-line wayleaves), is dealt with under Chapter 8.

3 Any receipt, so far as it falls within Chapter 7 (rent receivable in connection with a UK section 39(4) concern) and Chapter 8 (rent receivable for UK electric-line wayleaves), is dealt with under Chapter 8.

Official source: legislation.gov.uk

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