# Income Tax (Trading and Other Income) Act 2005, Section 4: Provisions which must be given priority over Part 2


(1) Any receipt or other credit item, so far as it falls within—
(a) Chapter 2 of this Part (receipts of trade, profession or vocation), and
(b) Chapter 3 of Part 3 so far as it relates to a UK property business,
is dealt with under Part 3.
(2) Any receipt or other credit item, so far as it falls within—
(a) this Part, and
(b) Part 2, 9 or 10 of ITEPA 2003 (employment income, pension income or social security income),
is dealt with under the relevant Part of ITEPA 2003.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/4 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.