Statute
Section 716A — Income Tax (Earnings and Pensions) Act 2003: Priority rule for dividends etc. of UK resident companies etc.
Text of the provision Official document
Priority rule for dividends etc. of UK resident companies etc. 716A 1 Any income, so far as it falls within—
a Part 2, 9 or 10 of this Act, and b Chapter 3 of Part 4 of ITTOIA 2005 (dividends etc. from UK resident companies etc. ), is dealt with under Chapter 3 of Part 4 of ITTOIA 2005.
2 Subsection (1) is subject to section 554Z2(2).
Official source: legislation.gov.uk
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