# Corporation Tax Act 2009, Section 201: Provisions which must be given priority over this Part

Extent: E+W+S+N.I.

(1) Any receipt or other credit item, so far as it falls within—
(a) Chapter 2 of this Part (receipts of trade), and
(b) Chapter 3 of Part 4 so far as it relates to a UK property business,
is dealt with under Chapter 3 of Part 4.
(1A) Subsection (1) does not apply in the case of the long-term business of an insurance company.
(2) Any receipt or other credit item, so far as it falls within—
(a) this Part, and
(b) Chapter 4 of Part 10 (income from holding an office),
is dealt with under Chapter 4 of Part 10.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/201 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-201
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.