Little did Franklin know that there would eventually be a spiderweb of electrical lines crisscrossing the globe that not only harnessed electricity but brought it directly into homes and businesses.

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 ...