# Corporation Tax Act 2009, Section 288: Priority between Chapters within this Part


(1) Any receipt, so far as it falls within—
(a) Chapter 3 so far as it relates to a UK property business, and
(b) Chapter 7 (rent receivable in connection with a UK section 39(4) concern),
is dealt with under Chapter 7.
(2) Any receipt, so far as it falls within—
(a) Chapter 3 so far as it relates to a UK property business, and
(b) Chapter 8 (rent receivable for UK electric-line wayleaves),
is dealt with under Chapter 8.
(3) Any receipt, so far as it falls within Chapter 7 (rent receivable in connection with a UK section 39(4) concern) and Chapter 8 (rent receivable for UK electric-line wayleaves), is dealt with under Chapter 8.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/288 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-288
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.