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TTM03000 | Qualifying companies and ships: Contents

From HM Revenue & Customs · Tonnage Tax Manual

Introduction

This section covers the meaning of qualifying ships and qualifying companies. It includes temporary cessations, types of charter, types of vessel and ship registration/flagging. Guidance is given on the meaning of the words ‘sea’ and ‘seagoing’ and it also explains the strategic and commercial management tests.

Contents54 entries

  1. TTM03001Qualifying companies and ships: Qualifying company
  2. TTM03010Qualifying companies and ships: Qualifying group
  3. TTM03050Qualifying companies and ships: Election to remain in tonnage tax
  4. TTM03060Qualifying companies and ships: Termination of election to remain in tonnage tax
  5. TTM03100Qualifying companies and ships: Operating or managing a ship - meaning
  6. TTM03150Qualifying companies and ships: Bareboat charters-out
  7. TTM03160Qualifying companies and ships: Person to whom chartered is not a third party
  8. TTM03170Qualifying Companies and ships: Ship chartered-out because of short-term over-capacity
  9. TTM03180Qualifying companies and ships: Ship in service of government department
  10. TTM03190Qualifying companies and ships: Examples of bareboat charters-out
  11. TTM03500Qualifying companies and ships: Qualifying ship
  12. TTM03510Qualifying companies and ships: Seagoing ship
  13. TTM03515Qualifying companies and ships: Certification of ships
  14. TTM03520Qualifying companies and ships: Restricted certificates
  15. TTM03530Qualifying companies and ships: Area of operation limited to sheltered waters
  16. TTM03540Qualifying companies and ships: Categories of use
  17. TTM03545Qualifying companies and ships: Carriage by sea of passengers
  18. TTM03550Qualifying companies and ships: Carriage by sea of cargo
  19. TTM03560Qualifying companies and ships: Towage, salvage or other marine assistance
  20. TTM03570Qualifying companies and ships: Transport by sea in connection with other services of a kind necessarily provided at sea
  21. TTM03580Qualifying companies and ships: When does a new ship first become a qualifying ship?
  22. TTM03590Qualifying companies and ships: When does a ship cease to be qualifying?
  23. TTM03595Qualifying companies and ships: Sea - meaning of
  24. TTM03600Qualifying companies and ships: Non-qualifying ships - introduction
  25. TTM03610Qualifying companies and ships: Non-qualifying - services normally provided on land
  26. TTM03620Qualifying companies and ships: Excluded vessels
  27. TTM03630Qualifying companies and ships: Pleasure craft
  28. TTM03635Qualifying companies and ships: Fishing vessels or factory ships
  29. TTM03640Qualifying companies and ships: Harbour, estuary or river ferries
  30. TTM03645Qualifying companies and ships: Offshore installations
  31. TTM03670Qualifying companies and ships: Tankers dedicated to a particular oilfield
  32. TTM03675Qualifying companies and ships: Need to consider end-use of chartered ship
  33. TTM03680Qualifying companies and ships: Tugs other than qualifying tugs
  34. TTM03685Qualifying companies and ships: Qualifying tugs - flagging
  35. TTM03690Qualifying companies and ships: Dredgers
  36. TTM03695Qualifying companies and ships: Examples of qualifying and non-qualifying ships
  37. TTM03700Qualifying companies and ships: Effect of change of use
  38. TTM03710Qualifying companies and ships: Temporary change of use
  39. TTM03720Qualifying companies and ships: Temporary change of use - examples
  40. TTM03800Qualifying companies and ships: Strategic and commercial management
  41. TTM03810Qualifying companies and ships: Strategic management
  42. TTM03820Qualifying companies and ships: Commercial management
  43. TTM03830Qualifying companies and ships: Strategic and commercial management - additional factors
  44. TTM03835Qualifying companies and ships: Strategic and commercial management - chartering in
  45. TTM03840Qualifying companies and ships: Strategic and commercial management - examples
  46. TTM03900Qualifying companies and ships: Flagging - introduction
  47. TTM03905Qualifying companies and ships: Flagging - excepted years
  48. TTM03910Qualifying companies and ships: Flagging - overview
  49. TTM03915Qualifying companies and ships: Flagging - condition 1
  50. TTM03920Qualifying companies and ships: Flagging - condition 2
  51. TTM03925Qualifying companies and ships: Flagging - condition 3
  52. TTM03930Qualifying companies and ships: Flagging - substitute ships
  53. TTM03940Qualifying companies and ships: Flagging - tugs and dredgers
  54. TTM03945Qualifying companies and ships: flagging - member-states’ registers