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TTM05000 | The 75% limit on charters-in: contents

From HM Revenue & Customs · Tonnage Tax Manual

Introduction

This section covers the '75% limit', which applies to ship tonnage operated by a company chartered-in otherwise than on bareboat charter term. It explains the reason for the conditions to be satisfied and how the limit is calculated. It further explains the effect of exceeding the limit.

Contents17 entries

  1. TTM05001The 75% limit on charters-in: Outline
  2. TTM05010The 75% limit on charters-in: Outline
  3. TTM05100The 75% limit on charters-in: Chartered-in
  4. TTM05110The 75% limit on charters-in: Chartered-in
  5. TTM05120The 75% limit on charters-in: Chartered-in
  6. TTM05130The 75% limit on charters-in: Chartered-in
  7. TTM05200The 75% limit on charters-in: How to calculate 75% limit
  8. TTM05210The 75% limit on charters-in: How to calculate
  9. TTM05220The 75% limit on charters-in: How to calculate
  10. TTM05230The 75% limit on charters-in: How to calculate
  11. TTM05240The 75% limit on charters-in: How to calculate
  12. TTM05250The 75% limit on charters-in: How to calculate
  13. TTM05300The 75% limit on charters-in: If limit exceeded
  14. TTM05310The 75% limit on charters-in: If limit exceeded
  15. TTM05320The 75% limit on charters-in: If limit exceeded
  16. TTM05330The 75% limit on charters-in: If limit exceeded
  17. TTM05340The 75% limit on charters-in: If limit exceeded