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TTM08000 | Chargeable Gains: contents

From HM Revenue & Customs · Tonnage Tax Manual

Introduction

This section explains how capital gains and losses made by tonnage tax companies are treated. It also explains the rules on roll over relief for tonnage tax companies.

Contents14 entries

  1. TTM08001Chargeable gains: Outline
  2. TTM08010Chargeable Gains: Outline
  3. TTM08020Chargeable gains: Outline
  4. TTM08100Chargeable Gains: Tonnage tax assets
  5. TTM08110Capital gains: Tonnage tax assets
  6. TTM08120Capital gains: Tonnage tax assets
  7. TTM08200Chargeable gains: Time-apportionment
  8. TTM08210Chargeable Gains: Time apportionment
  9. TTM08220Chargeable gains: Time apportionment
  10. TTM08230Chargeable Gains: Time apportionment
  11. TTM08300Chargeable Gains: Roll-over relief
  12. TTM08310Chargeable gains: Roll over relief
  13. TTM08320Chargeable gains: Roll-over relief
  14. TTM08330Chargeable gains: Roll-over relief