# Income Tax (Trading and Other Income) Act 2005, Section 576: Priority between Chapters within Part 5

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

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) Any income, so far as it falls within Chapter 2 (receipts from intellectual property) and Chapter 3 (films and sound recordings: non-trade businesses), is dealt with under Chapter 3.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/576 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-576
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.