# Income Tax (Earnings and Pensions) Act 2003, Section 716A: Priority rule for dividends etc. of UK resident companies etc.

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

(1) Any income, so far as it falls within—
(a) Part 2, 9 or 10 of this Act, and
(b) Chapter 3 of Part 4 of ITTOIA 2005 (dividends etc. from UK resident companies etc.),
is dealt with under Chapter 3 of Part 4 of ITTOIA 2005.
(2) Subsection (1) is subject to section 554Z2(2).

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/716A (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-716A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.