# Corporation Tax Act 2009, Section 982: Provisions which must be given priority over this Part

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

(1) Any income, so far as it falls within—
(a) Chapter ... ... 6, and
(b) Chapter 2 of Part 3,
is dealt with under Part 3.
(2) Any income, so far as it falls within—
(a) Chapter ... ... 6, and
(b) Chapter 3 of Part 4 so far as the Chapter relates to a UK property business,
is dealt with under Part 4.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/982 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-982
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.