Income Tax (Trading and Other Income) Act 2005 (c. 5)

Part 5 U.K. Miscellaneous income

Chapter 4 U.K. Certain telecommunication rights: non-trading income

614 Charge to tax on certain telecommunication rights of a non-trader U.K.

(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).