278 Meaning of “rent receivable for a UK electric-line wayleave”
Corporation Tax Act 2009 (2009 c 4) | Legislation

278  Meaning of “rent receivable for a UK electric-line wayleave”

(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,

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