Finance Act 2006

Part 2 U.K. Classes of income or profit

6 U.K. 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.

7 U.K. Rent in respect of an electric-line wayleave.

8 U.K. Rent in respect of the siting of a pipeline for gas.

9 U.K. Rent in respect of the siting of a pipeline for oil.

10 U.K. 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.

11 U.K. Rent in respect of the siting of a wind turbine.

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

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