Part 8 Miscellaneous Income
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Part 8 Miscellaneous Income

Intellectual property: contributions to expenditure not made by public bodies nor eligible for tax relief

129

Section 604 applies with the omission of subsection (3)(b) in relation to contributions made before 27th July 1989.

Certain telecommunication rights

130

Chapter 4 of Part 5 does not apply to an indefeasible right to use a telecommunications cable system (“IRUâ€) acquired before 21st March 2000.

131

(1)     That Chapter also does not apply to an IRU acquired by a person on or after that date (directly or indirectly) from an associate or an associated company if the associate or associated company acquired the IRU before that date.

(2)     In sub-paragraph (1)—

“associate†has the meaning given by [section 448 of CTA 2010], and

“associated companyâ€â€”

(a)     in relation to another company, has the meaning given by [section 449 of that Act], and

(b)     in relation to any other person, means a company of which that person has control within the meaning of [sections 450 and 451 of that Act].

Income treated as income of settlor: exception for pension income

132

(1)     Subject to sub-paragraph (4), section 627 applies before 6th April 2006

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