# Income Tax (Trading and Other Income) Act 2005, Section 146: Meaning of “relevant telecommunication right”

Extent: E+W+S+N.I.

In this Chapter a “relevant telecommunication right” means—
(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),
(b) an indefeasible right to use a telecommunications cable system, or
(c) a right derived (directly or indirectly) from such a licence or indefeasible right.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/146 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-146
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.