Commentary on Sections Overview Chapter 6 Relationship between relief under this Part and other reliefs Section 1037: Priority of Chapter 1 of Part 11
2690.This section gives priority to any deduction available under Chapter 1 of Part 11 of this Act. It is based on paragraph 24 to Schedule 23 to FA 2003.
2691.Chapter 1 of Part 11 of this Act gives relief for SIP schemes.