For those PIM11118 is relevant: PIM1118 - Wayleaves and other income: Rent receivable from UK electric-line wayleaves - HMRC internal manual - GOV.UK Taxable under a different part of ITTOIA 2005 to ...

Graduates from GNTC’s Electrical Lineworker program for spring 2025 are (from left) Front row: Gage Kirby, Drake Cory Wade, Cody Davis, Chris Lopez, Logan Thomas Beasley and Austin Day. Back row ...