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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
Person liable

Section 348 | Person liable

From legislation.gov.uk

The person liable for any tax charged under this Chapter is the person receiving or entitled to the rent.