3(1)Section 576 (priority between Chapters within Part 5) is amended as follows.
(2)The existing provision becomes subsection (2) of that section.
(3)Before that subsection insert—
“(1)Any income, so far as it falls within Chapter 2 (receipts from intellectual property) and Chapter 2A (offshore receipts in respect of intangible property), is dealt with under Chapter 2.”