# Income Tax Act 2007, Section 775: Priority of other tax provisions


This Chapter has effect subject to—
(a) Chapter 5 of Part 5 of ITTOIA 2005 (settlements: amounts treated as income of settlor), and
(b) any other provision of the Tax Acts treating income as belonging to a particular person.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/775 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-775
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.