{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-716A",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-716A.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/716A",
  "kind": "section",
  "number": "716A",
  "heading": "Priority rule for dividends etc. of UK resident companies etc.",
  "text": "(1) Any income, so far as it falls within—\n(a) Part 2, 9 or 10 of this Act, and\n(b) Chapter 3 of Part 4 of ITTOIA 2005 (dividends etc. from UK resident companies etc.),\nis dealt with under Chapter 3 of Part 4 of ITTOIA 2005.\n(2) Subsection (1) is subject to section 554Z2(2).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 716A and cross-heading inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 615 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 716A renumbered as s. 716A(1) (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 34(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 716A(2) inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 34(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/716A",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}