Commentary on Sections Overview Chapter 10: Supplementary Section 288: Priority between Chapters within this Part
1020.This section gives an order of priority between Chapters 3, 7 and 8 of this Part. It is based on sections 119 and 120 of ICTA. The corresponding rules for income tax are in section 262 of ITTOIA.
1021.Subsection (3) deals with income that falls within both Chapter 7 and Chapter 8 of this Part. See Change 6 in Annex 1 and the commentary on section 45.