s 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.
Income Tax (Trading and Other Income) Act 2005 s 344
Contains public sector information licensed under the Open Government Licence v3.0.
What to look at next
Income Tax (Trading and Other Income) Act 2005, full textChapter navigation and full text, so you can read this section in contextLegislation of this jurisdictionUK Legislation by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and yearTaiwan statutes, one section per pageEach section with its legislative reasoning, common questions and citing judgmentsTaiwan statute sections