HC Deb 27 March 2000 vol 347 c165

Resolved, That provision may be made as to the treatment for tax purposes of amounts relating to the acquisition, disposal or revaluation of—

  1. (a) certain licences granted under section 1 of the Wireless Telegraphy Act 1949,
  2. (b) indefeasible rights to use a telecommunications cable system, or
  3. (c) rights derived, directly or indirectly, from any such right as is mentioned in paragraph (a) or (b).