Part 4

Property income
Chapter 8

Rent receivable for UK electric-line wayleaves

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

Meaning of “rent receivable for a UK electric-line wayleave”
278
1
For the purposes of this Chapter rent is receivable for a UK electric-line wayleave if—
a
it is receivable in respect of an easement, servitude or right in or over land in the United Kingdom, and
b
the easement, servitude or right is enjoyed in connection with an electric, telegraph or telephone wire or cable.
2
The reference to the enjoyment of an easement, servitude or right in connection with an electric, telegraph or telephone wire or cable includes (in particular) its enjoyment in connection with—
a
a pole or pylon supporting such a wire or cable, or
b
apparatus used in connection with such a wire or cable.
3
In this Chapter “rent” includes—
a
a receipt mentioned in section 207(3), and
b
any other receipt in the nature of rent.