TTM12250 | Tonnage tax groups: Group arrangements

From HM Revenue & Customs · Tonnage Tax Manual

Changes to membership

The group arrangement does not need to be renewed if the composition of the group changes. Notifications made under FA00/SCH22/PARA129 (TTM12200) will be accepted as notice of changes to the composition of the group arrangement provided they include a declaration that the representative company may act on behalf of the new member of the group in relation to the existing group arrangement.

References

Group arrangements	TTM12210
Matters covered by group arrangement	TTM12220
Arrangements for dealing with group matters	TTM12230
Officer’s agreement to group arrangement	TTM12240
Changes to group arrangement: details covered	TTM12260