Statute
Section 775 — Income Tax Act 2007: Priority of other tax provisions
Text of the provision Official document
Priority of other tax provisions 775 This Chapter has effect subject to—
a Chapter 5 of Part 5 of ITTOIA 2005 (settlements: amounts treated as income of settlor),
and b any other provision of the Tax Acts treating income as belonging to a particular person.
Official source: legislation.gov.uk
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