Part 5Miscellaneous income
Chapter 4Certain telecommunication rights: non-trading income
614Charge to tax on certain telecommunication rights of a non-trader
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).