Income Tax (Trading and Other Income) Act 2005 Explanatory Notes

Section 146: Meaning of “relevant telecommunication right”

587.This section defines “relevant telecommunication right”. It is based on paragraph 1 of Schedule 23 to FA 2000.

588.To date, the only licences to which paragraph (a) applies were granted in response to the government auction of third generation mobile telephone licences in April 2000.

Back to top