Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Trading and Other Income) Act 2005 section 130-131
Certain telecommunication rights
Sections 130 and 131 provide an exemption from the intangible property rules in Chapter 4 of Part 5 for certain indefeasible rights to use telecommunications cable systems (IRUs) acquired before 21 March 2000, or acquired after that date from connected parties who originally held the rights before that date.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.