Statute
Section 982 — 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 982 1 Any income, so far as it falls within—
a Chapter ... ... 6, and b Chapter 2 of Part 3, is dealt with under Part 3.
2 Any income, so far as it falls within—
a Chapter ... ... 6, and b Chapter 3 of Part 4 so far as the Chapter relates to a UK property business, is dealt with under Part 4.
Official source: legislation.gov.uk
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