Part 4 U.K. Property income

Chapter 8 U.K. Rent receivable for UK electric-line wayleaves

Charge to tax on rent receivable for UK electric-line wayleaves U.K.

277 Charge to tax on rent receivable for a UK electric-line wayleave U.K.

The charge to corporation tax on income applies to rent receivable for a UK electric-line wayleave.