s 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.