# Income Tax (Trading and Other Income) Act 2005, 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.

---
Source: https://www.legislation.gov.uk/ukpga/2005/5/section/344 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-344
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.