Section 931W Provisions which must be given priority over this Part

United Kingdom

(1)

Any income so far as it falls within—

(a)

this Part, and

(b)

Chapter 2 of Part 3 (income taxed as trade profits),

is dealt with under Part 3.

(2)

Any income so far as it falls within—

(a)

this Part, and

(b)

Chapter 3 of Part 4 (profits of property businesses) so far as the Chapter relates to a UK property business,

is dealt with under Part 4.

F1(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

F1: S. 931W(3) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 184

F1: Pt. 9A inserted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by Finance Act 2009 (c. 10), Sch. 14 para. 1 (with Sch. 14 para. 32)

C1: Pt. 9A modified (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 787, 795, 1184(1) (with Sch. 2)
C2: Pt. 9A modified by 2010 c. 4, s. 814D(6) (as inserted (with effect in accordance with Sch. 29 para. 51 of the amending Act) by Finance Act 2013 (c. 29), Sch. 29 para. 2)

F1: Pt. 9A inserted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by Finance Act 2009 (c. 10), Sch. 14 para. 1 (with Sch. 14 para. 32)

F1: Pt. 9A inserted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by Finance Act 2009 (c. 10), Sch. 14 para. 1 (with Sch. 14 para. 32)