Chwilio Deddfwriaeth

Finance Act 2006

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Part 2Classes of income or profit

6All income in connection with the operation of a caravan site, if section 20(1) of ITTOIA 2005 (caravan sites) would apply in respect of any receipts in connection with the operation of the site.

7Rent in respect of an electric-line wayleave.

8Rent in respect of the siting of a pipeline for gas.

9Rent in respect of the siting of a pipeline for oil.

10Rent in respect of the siting of a mast or similar structure designed for use in a mobile telephone network or other system of electronic communication.

11Rent in respect of the siting of a wind turbine.

12Dividends from shares in a company to which this Part of this Act applies.

13Income arising out of an interest in a limited liability partnership where section 118ZA(4) of ICTA (winding-up) applies.

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