346 Extent of charge to tax
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

346  Extent of charge to tax

(1)     Rent receivable for a UK electric-line wayleave is not chargeable to tax under this Chapter for a tax year if—

(a)     a person carries on a UK property business in relation to some or all of the

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