Section 716A Priority rule for dividends etc. of UK resident companies etc.
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Amendments
Section 716A inserted by Income Tax (Trading and Other Income) Act 2005 section 882(1) and Schedule 1 para 615 for 2005-06 and later tax years (for income tax purposes), and for accounting periods ending after 5 April 2005 (for corporation tax purposes).
Any income, so far as it falls within—
(a) Part 2, 9 or 10 of this Act, and
(b) Chapter 3 of Part 4 of ITTOIA 2005 (dividends etc. from UK resident companies etc.),
is dealt with under Chapter 3 of Part 4 of ITTOIA 2005.
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