SolvedTTM05130 | The 75% limit on charters-in: Chartered-in
From HM Revenue & Customs · Tonnage Tax Manual
Summary of what to count
| Disregard in computation | Do not count as charters-in | Count towards charters-in |
|---|---|---|
| Non-qualifying ship types | Owned | Time charters-in from 3rd party |
| Non-qualifying by virtue of bareboat charter-out | Bareboat charters-in | Voyage charters-in from 3rd parties |
| Charters from a qualifying group member | Finance leased ships | - |
| - | Charters by demise | - |