# Income Tax (Trading and Other Income) Act 2005, Section 262: Priority between Chapters within Part 3


(1) Any receipt, so far as it falls within—
(a) Chapter 3 so far as it relates to a UK property business, and
(b) Chapter 8 (rent receivable in connection with a UK section 12(4) concern),
is dealt with under Chapter 8.
(2) Any receipt, so far as it falls within—
(a) Chapter 3 so far as it relates to a UK property business, and
(b) Chapter 9 (rent receivable for UK electric-line wayleaves),
is dealt with under Chapter 9.
(3) Any receipt, so far as it falls within Chapter 8 (rent receivable in connection with a UK section 12(4) concern) and Chapter 9 (rent receivable for UK electric-line wayleaves), is dealt with under Chapter 9.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/262 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-262
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.