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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Charge to tax on rent receivable for UK electric-line wayleaves

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Section 344 Charge to tax on rent receivable for a UK electric-line wayleave
Section 345 Meaning of “rent receivable for a UK electric-line wayleave”
Section 346 Extent of charge to tax
Section 347 Income charged
Section 348 Person liable

Charge to tax on rent receivable for UK electric-line wayleaves
Income charged

Section 347 | Income charged

From legislation.gov.uk

Tax is charged under this Chapter on the full amount of the profits arising in the tax year.