Section 676AB — Corporation Tax Act 2010: Priority of provisions of Chapters 2 and 3 over this Chapter

Priority of provisions of Chapters 2 and 3 over this Chapter 676AB 1 If and so far as —

a a relevant provision of this Chapter, and b a relevant provision of Chapter 2 or 3, would each (if the other provision were ignored) apply in relation to the same loss or other amount, the relevant provision of this Chapter does not apply in relation to that amount.

2 In this section “relevant provision”—

a in relation to this Chapter means any of the provisions of sections 676AF to 676AK;

b in relation to Chapters 2 and 3 means any of the provisions of sections 674 and 679 to 683.