Income Tax (Trading and Other Income) Act 2005

This section has no associated Explanatory Notes

104U.K.In section 120 (rent etc. payable in respect of electric line wayleaves)—

(a)in subsection (1) after “charged to” insert “ corporation ”,

(b)in subsection (1A) for “chargeable period” substitute “ accounting period ”, and

(c)in subsection (1A) after “charged to”, in both places where it occurs, insert “ corporation ”.