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Income Tax (Trading and Other Income) Act 2005

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Changes over time for: Section 146

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There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Section 146. Help about Changes to Legislation

146Meaning of “relevant telecommunication right”U.K.

This section has no associated Explanatory Notes

In this Chapter a “relevant telecommunication right” means—

(a)a licence [F1granted under section 8 of the Wireless Telegraphy Act 2006 in accordance with regulations made under section 14 of that Act (bidding for licences),]

(b)an indefeasible right to use a telecommunications cable system, or

(c)a right derived (directly or indirectly) from such a licence or indefeasible right.

Textual Amendments

F1Words in s. 146(a) substituted (8.2.2007) by Wireless Telegraphy Act 2006 (c. 36), s. 123, Sch. 7 para. 37

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