Introduction

Income tax is charged on rent receivable for a ‘UK electric line wayleave’ (ITTOIA 2005, s. 344).

Rent is said to be receivable for a UK electric-line wayleave if it is receivable in respect of an easement, servitude or right in or over land in the UK and if the easement, etc. is enjoyed in connection with an electric, telegraph or telephone wire or cable. This concept is defined in its turn to include ‘in particular’ its enjoyment in connection with:

1a pole or pylon supporting such a wire or cable; or

2apparatus used in connection with such a wire or cable.

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