# Income Tax (Trading and Other Income) Act 2005, Section 614: Charge to tax on certain telecommunication rights of a non-trader


(1) Income tax is charged on income derived from a relevant telecommunication right that is not used or held for the purposes of a trade, profession or vocation.
(2) “Relevant telecommunication right” has the same meaning as in Chapter 10 of Part 2 (see section 146).

---
Source: https://www.legislation.gov.uk/ukpga/2005/5/section/614 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-614
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.