{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-575",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-575.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/575",
  "kind": "section",
  "number": "575",
  "heading": "Provisions which must be given priority over Part 5",
  "text": "(1) Any income, so far as it falls within—\n(a) any Chapter of this Part, and\n(b) Chapter 2 of Part 2 (receipts of a trade, profession or vocation),\nis dealt with under Part 2.\n(2) Any income, so far as it falls within—\n(a) any Chapter of this Part, and\n(b) Chapter 3 of Part 3 so far as the Chapter relates to a UK property business,\nis dealt with under Part 3.\n(3) Any income, so far as it falls within—\n(a) any Chapter of this Part, and\n(b) Chapter 2 or 3 of Part 4 (interest and dividends etc. from UK resident companies etc.),\nis dealt with under the relevant Chapter of Part 4.\n(4) Any income, so far as it falls within—\n(a) any Chapter of 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/575",
    "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."
}