All income in connection with the operation of a caravan site, if section 20(1) of ITTOIA 2005 (caravan sites) would apply in respect of any receipts in connection with the operation of the site.

Rent in respect of an electric-line wayleave.

Rent in respect of the siting of a pipeline for gas.

Rent in respect of the siting of a pipeline for oil.

Rent in respect of the siting of a mast or similar structure designed for use in a mobile telephone network or other system of electronic communication.

Rent in respect of the siting of a wind turbine.

Dividends from shares in a company to which this Part of this Act applies.

Income arising out of an interest in a limited liability partnership where section 118ZA(4) of ICTA (winding-up) applies.