{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-4",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-4.json",
  "legislation": "ukpga/2005/5",
  "legislation_title": "Income Tax (Trading and Other Income) Act 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
  "path": "section/4",
  "kind": "section",
  "number": "4",
  "heading": "Provisions which must be given priority over Part 2",
  "text": "(1) Any receipt or other credit item, so far as it falls within—\n(a) Chapter 2 of this Part (receipts of trade, profession or vocation), and\n(b) Chapter 3 of Part 3 so far as it relates to a UK property business,\nis dealt with under Part 3.\n(2) Any receipt or other credit item, so far as it falls within—\n(a) this Part, and\n(b) Part 2, 9 or 10 of ITEPA 2003 (employment income, pension income or social security income),\nis dealt with under the relevant Part of ITEPA 2003.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/4",
    "retrieved_at": "2026-10-29T09:16:32.370392+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."
}