# Corporation Tax Act 2009, Section 287: Provisions which must be given priority over this Part


Any receipt or other credit item, so far as it falls within—
(a) Chapter 3 of this Part so far as it relates to an overseas property business or Chapter 7 or 8 of this Part (rent receivable in connection with a UK section 39(4) concern or for UK electric-line wayleaves), and
(b) Chapter 2 of Part 3 (receipts of a trade),
is dealt with under Part 3.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/287 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-287
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.