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Official guidance
Tonnage Tax Manual

TTM10000 · Ship leasing

  • TTM10001 · Outline
  • TTM10010 · Outline: What is a finance lease?
  • TTM10020 · Outline: Which leases are affected?
  • TTM10100 · Defeased leasing: Outline
  • TTM10110 · Defeased leasing
  • TTM10120 · Defeased leasing
  • TTM10130 · Defeased leasing
  • TTM10140 · Defeased leasing
  • TTM10150 · Defeased leasing
  • TTM10160 · Defeased leasing
  • TTM10200 · Sale and lease-back
  • TTM10210 · Sale and lease-back
  • TTM10215 · Long funding leases
  • TTM10300 · Certification of ship leases
  • TTM10400 · Quantitative restrictions on allowances
  • TTM10410 · Quantitative restrictions on allowances
  • TTM10415 · Quantitative restrictions on allowances
  • TTM10420 · Quantitative restrictions on allowances
  • TTM10430 · Quantitative restrictions on allowances
  • TTM10440 · Quantitative restrictions on allowances
  • TTM10450 · Quantitative restrictions on allowances
  • TTM10460 · Quantitative restrictions on allowances
  • TTM10470 · Quantitative restrictions on allowances
  • TTM10480 · Quantitative restrictions on allowances
  • TTM10490 · Quantitative restrictions on allowances
  • TTM10500 · Quantitative restrictions on allowances
  • TTM10510 · Quantitative restrictions on allowances
  • TTM10520 · Quantitative restrictions on allowances
  • TTM10530 · Quantitative restrictions on allowances
  1. Tonnage Tax Manual
  2. Ship leasing: contents

TTM10000 | Ship leasing: contents

From HM Revenue & Customs · Tonnage Tax Manual

Introduction

This section explains the capital allowances regime applicable to companies that lease ships to companies within tonnage tax. It explains the quantitative limits on the amount of the allowances which may be claimed as well as restrictions on the availability of allowances in certain circumstances such as sale and lease back arrangements or defeasance.

Contents29 entries

  1. TTM10001Ship leasing: Outline
  2. TTM10010Ship leasing: Outline: What is a finance lease?
  3. TTM10020Ship leasing: Outline: Which leases are affected?
  4. TTM10100Ship leasing: Defeased leasing: Outline
  5. TTM10110Ship leasing: Defeased leasing
  6. TTM10120Ship leasing: Defeased leasing
  7. TTM10130Ship Leasing: Defeased leasing
  8. TTM10140Ship leasing: Defeased leasing
  9. TTM10150Ship leasing: Defeased leasing
  10. TTM10160Ship leasing: Defeased leasing
  11. TTM10200Ship leasing: Sale and lease-back
  12. TTM10210Ship leasing: Sale and lease-back
  13. TTM10215Ship leasing: Long funding leases
  14. TTM10300Ship leasing: Certification of ship leases
  15. TTM10400Ship leasing: Quantitative restrictions on allowances
  16. TTM10410Ship leasing: Quantitative restrictions on allowances
  17. TTM10415Ship leasing: Quantitative restrictions on allowances
  18. TTM10420Ship leasing: Quantitative restrictions on allowances
  19. TTM10430Ship leasing: Quantitative restrictions on allowances
  20. TTM10440Ship leasing: Quantitative restrictions on allowances
  21. TTM10450Ship leasing: Quantitative restrictions on allowances
  22. TTM10460Ship Leasing: Quantitative restrictions on allowances
  23. TTM10470Ship leasing: Quantitative restrictions on allowances
  24. TTM10480Ship leasing: Quantitative restrictions on allowances
  25. TTM10490Ship Leasing: Quantitative restrictions on allowances
  26. TTM10500Ship leasing: Quantitative restrictions on allowances
  27. TTM10510Ship leasing: Quantitative restrictions on allowances
  28. TTM10520Ship Leasing: Quantitative restrictions on allowances
  29. TTM10530Ship leasing: Quantitative restrictions on allowances
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