Related Commentary  

262(1)  Any receipt, so far as it falls within–

(a)Chapter 3 so far as it relates to a UK property business, and

(b)Chapter 8 (rent receivable in connection with a UK section 12(4) concern),

is dealt with under Chapter 8.

262(2)  Any receipt, so far as it falls within–

(a)Chapter 3 so far as it relates to a UK property business, and

(b)Chapter 9 (rent receivable for UK electric-line wayleaves),

is dealt with under Chapter 9.

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