{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-146",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-146.json",
  "legislation": "ukpga/2005/5",
  "legislation_title": "Income Tax (Trading and Other Income) Act 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
  "path": "section/146",
  "kind": "section",
  "number": "146",
  "heading": "Meaning of “relevant telecommunication right”",
  "text": "In this Chapter a “relevant telecommunication right” means—\n(a) a licence granted under section 8 of the Wireless Telegraphy Act 2006 in accordance with regulations made under section 14 of that Act (bidding for licences),\n(b) an indefeasible right to use a telecommunications cable system, or\n(c) a right derived (directly or indirectly) from such a licence or indefeasible right.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 146(a) substituted (8.2.2007) by Wireless Telegraphy Act 2006 (c. 36), s. 123, Sch. 7 para. 37"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/146",
    "retrieved_at": "2026-10-29T09:16:32.370392+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}