345 Meaning of “rent receivable for a UK electric-line wayleave”
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

345  Meaning of “rent receivable for a UK electric-line wayleave”

(1)     For the purposes of this Chapter rent is receivable for a UK electric-line wayleave if—

(a)     it is receivable in respect of an easement,

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