Expenditure and receipts treated as revenue in nature

Legislation/Regulatory – ITTOIA2005 s. 147

Generally

Commentary – Schwarz on Tax Treaties ¶18-200

Indefeasible rights to use (IRUs)

Legislation/Regulatory – IRInt. 215 ; IRInt. 259

Intangible fixed assets

Legislation/Regulatory – CTA2009 s. 897

Non-trading income

Charge to tax

Legislation/Regulatory – ITTOIA2005 s. 614
HMRC Guidance – CH122110

Deductions

Legislation/Regulatory – ITTOIA2005 s. 617

Income charged

Legislation/Regulatory – ITTOIA2005 s. 615

Payments received after deduction of tax

Legislation/Regulatory – ITTOIA2005 s. 618

Person liable

Legislation/Regulatory – ITTOIA2005 s. 616

Relevant telecommunication right, meaning

Legislation/Regulatory – ITTOIA2005 s. 146

Revaluation in accounts, credits or debits arising

Legislation/Regulatory – ITTOIA2005 s. 148