TTM09000 | Capital allowances: contents
From HM Revenue & Customs · Tonnage Tax Manual
Introduction
This section details the capital allowance regime for tonnage tax companies. It explains the different treatment for assets acquired either before entry into tonnage tax or acquired during tonnage tax and how the disposal of these assets is treated. It also explains what happens when a company leaves tonnage tax.
Contents29 entries
- TTM09001Capital allowances: Outline
- TTM09010Capital allowances: Entry into tonnage tax (P&M):
- TTM09020Capital Allowances: Entry into tonnage tax (P&M)
- TTM09030Capital allowances: Entry into tonnage tax (P&M)
- TTM09040Capital allowances: Entry into tonnage tax (P&M)
- TTM09050Capital allowances: Entry into tonnage tax (P&M)
- TTM09100Capital allowances: During tonnage tax (P&M)
- TTM09110Capital allowances: During tonnage tax (P&M)
- TTM09120Capital allowances: During tonnage tax (P&M)
- TTM09130Capital allowances: During tonnage tax (P&M)
- TTM09140Capital allowances: During tonnage tax (P&M)
- TTM09150Capital allowances: During tonnage tax (P&M)
- TTM09200Capital allowances: Balancing charges (P&M)
- TTM09210Capital allowances: Balancing charges (P&M)
- TTM09220Capital allowances: Balancing charges (P&M)
- TTM09230Capital allowances: Balancing charges (P&M)
- TTM09240Capital allowances: Balancing charges (P&M)
- TTM09250Capital allowances: Balancing charges (P&M)
- TTM09260Capital allowances: Balancing charges (P&M)
- TTM09300Capital allowances; Exit from Tonnage Tax (P&M)
- TTM09305Capital allowances: Exit from tonnage tax (P&M) on the expiry of an election or the taking effect of a withdrawal notice
- TTM09310Capital allowances: Exit from tonnage tax (P&M)
- TTM09320Capital allowances: Exit from tonnage tax (P&M)
- TTM09330Capital allowances: Exit from tonnage tax (P&M)
- TTM09340Capital allowances: Capital allowances after exiting from tonnage tax
- TTM09400Capital allowances: Industrial buildings
- TTM09410Capital allowances: Industrial buildings
- TTM09420Capital allowances: Industrial buildings
- TTM09430Capital allowances: Industrial buildings