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 345
Meaning of "rent receivable for a UK electric-line wayleave"
Section 345 defines what counts as "rent receivable for a UK electric-line wayleave" for income tax purposes, covering payments for rights over UK land used in connection with electric, telegraph or telephone infrastructure.
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.