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Income Tax (Trading and Other Income) Act 2005
Part 3
Chapter 9
Charge to tax on rent receivable for UK electric-line wayleaves

Section 344 Charge to tax on rent receivable for a UK electric-line wayleave

Income tax is charged on rent receivable for a UK electric-line wayleave.

← Section 343

Section 344

Section 345 →

Legislation: Income Tax (Trading and Other Income) Act 2005
Citation: 2005 c. 5, section 344
Versions: Latest · As enacted
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright
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