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Official guidance

Tonnage Tax Manual

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TTM01000 · Introduction
TTM02000 · Tonnage tax elections
TTM03000 · Qualifying companies and ships
TTM04000 · The training requirement
TTM05000 · The 75% limit on charters-in
TTM05500 · Tax avoidance
TTM06000 · Relevant shipping profits
TTM07000 · The ring fence
TTM08000 · Chargeable Gains
TTM09000 · Capital allowances
TTM10000 · Ship leasing
TTM11000 · Offshore activities
TTM12000 · Tonnage tax groups
TTM13000 · Partnerships
TTM14000 · Exiting tonnage tax
TTM15000 · Background material
TTM17000 · Schedule 22 Finance Act 2000
TTM18000 · Tonnage Tax Regulations 2000
TTM19000 · Tonnage Tax (Training Requirement) Regulations 2000
TTM20000 · Schedule 7 Finance Act 2005
TTMGLOSSARY · Glossary
TTM15310 · Background Material: Seafarers
TTM15320 · Background Material: Seafarers
TTM15330 · Background Material: Seafarers
TTM15340 · Background Material: Seafarers
TTM15350 · Background Material: Seafarers
TTM15360 · Background Material: Seafarers
TTM15370 · Background Material: Seafarers
TTM15380 · Background Material: Seafarers
TTM15390 · Background Material: Seafarers
TTM15400 · Background Material: Seafarers
TTM15410 · Background material: Seafarers
TTM15420 · Background Material: Mariners
TTM15440 · Background Material: Seafarers' participation in UK approved pension schemes
TTM17001 · Schedule 22 Finance Act 2000: Part I introductory - Para 1 Tonnage Tax
TTM17006 · Schedule 22 Finance Act 2000: Part I introductory - Para 2 Tonnage Tax companies and groups
TTM17011 · Schedule 22 Finance Act 2000: Part I introductory - Para 3 profits of a Tonnage Tax company
TTM17016 · Schedule 22 Finance Act 2000: Part I introductory - Para 4 Tonnage Tax profits - method of calculation
TTM17021 · Schedule 22 Finance Act 2000: Part I introductory - Para 5 Tonnage Tax profits - calculation in case of joint operation etc
TTM17026 · Schedule 22 Finance Act 2000: Part I introductory - Para 6 measurement of tonnage of ship
TTM17031 · Schedule 22 Finance Act 2000: Part II Tonnage Tax elections - Para 7 company or group election
TTM17036 · Schedule 22 Finance Act 2000: Part II Tonnage Tax elections - Para 8 method of making election
TTM17041 · Schedule 22 Finance Act 2000: Part II Tonnage Tax elections - Para 9 person by whom election to be made
TTM17046 · Schedule 22 Finance Act 2000: Part II Tonnage Tax elections - Para 10 when election may be made
TTM17051 · Schedule 22 Finance Act 2000: Part II Tonnage Tax elections - Para 11 power to provide further opportunities for election
TTM17056 · Schedule 22 Finance Act 2000: Part II Tonnage Tax elections - Para 12 when election takes effect
TTM17061 · Schedule 22 Finance Act 2000: Part II Tonnage Tax elections - Para 13 period for which election is in force
TTM17066 · Schedule 22 Finance Act 2000: Part II Tonnage Tax elections - Para 14 effect of election ceasing to be in force
TTM17071 · Schedule 22 Finance Act 2000: Part II Tonnage Tax elections - Para 15 renewal election
TTM17076 · Schedule 22 Finance Act 2000: Part II Tonnage Tax elections - Para 15A withdrawal notices
TTM17081 · Schedule 22 Finance Act 2000: Part II Tonnage Tax elections - Para 15B power to provide further opportunities for withdrawal
TTM17086 · Schedule 22 Finance Act 2000: Part III qualifying companies and groups - Para 16 qualifying companies and groups
TTM17091 · Schedule 22 Finance Act 2000: Part III qualifying companies and groups - Para 17 effect of temporarily ceasing to operate qualifying ship
TTM17096 · Schedule 22 Finance Act 2000: Part III qualifying companies and groups - Para 18 meaning of operating a ship
TTM17101 · Schedule 22 Finance Act 2000: Part III qualifying companies and groups - Para 19 qualifying ships
TTM17106 · Schedule 22 Finance Act 2000: Part III qualifying companies and groups - Para 20 vessels excluded from being qualifying ships
TTM17111 · Schedule 22 Finance Act 2000: Part III qualifying companies and groups - Para 20A qualifying dredgers and tugs
TTM17116 · Schedule 22 Finance Act 2000: Part III qualifying companies and groups - Para 21 power to exclude other kinds of vessel
TTM17121 · Schedule 22 Finance Act 2000: Part III qualifying companies and groups - Para 22 effect of change of use
TTM17126 · Schedule 22 Finance Act 2000: Part III qualifying companies and groups - Para 22A flagging - rule for ships other than dredgers and tugs
TTM17131 · Schedule 22 Finance Act 2000: Part III qualifying companies and groups - Para 22B flagging - meaning of terms used in Paragraph 22A (TTM17126)
TTM17136 · Schedule 22 Finance Act 2000: Part III qualifying companies and groups - Para 22C flagging - provisions supplementing Paragraphs 22A (TTM17126) and 22B (TTM17131)
TTM17141 · Schedule 22 Finance Act 2000: Part III qualifying companies and groups - Para 22D flagging - rule on first operation of qualifying dredger or tug
TTM17146 · Schedule 22 Finance Act 2000: Part III qualifying companies and groups - Para 22E flagging - rule on subsequent re-flagging of qualifying dredger or tug
TTM17151 · Schedule 22 Finance Act 2000: Part III qualifying companies and groups - Para 22F flagging - restrictions where dredger or tug ceases to be qualifying ship under Paragraph 22E (TTM17146)
TTM17156 · Schedule 22 Finance Act 2000: Part IV the training requirement - Para 23 introduction
TTM17161 · Schedule 22 Finance Act 2000: Part IV the training requirement - Para 24 the minimum training obligation
TTM17166 · Schedule 22 Finance Act 2000: Part IV the training requirement - Para 25 meaning of ‘training commitment’
TTM17171 · Schedule 22 Finance Act 2000: Part IV the training requirement - Para 26 approval of initial training commitment
TTM17176 · Schedule 22 Finance Act 2000: Part IV the training requirement - Para 27 annual training commitment
TTM17181 · Schedule 22 Finance Act 2000: Part IV the training requirement - Para 28 supplementary provisions about training commitments
TTM17186 · Schedule 22 Finance Act 2000: Part IV the training requirement - Para 29 payments in lieu of training
TTM17191 · Part IV the training requirement - Para 30 monitoring of compliance with training commitment
TTM17196 · Schedule 22 Finance Act 2000: Part IV the training requirement - Para 31 higher rate of payment in case of failure to meet training commitment
TTM17201 · Schedule 22 Finance Act 2000: Part IV the training requirement - Para 32 certificate of non compliance
TTM17206 · Schedule 22 Finance Act 2000: Part IV the training requirement - Para 33 certificates of non compliance - supplementary provisions
TTM17211 · Schedule 22 Finance Act 2000: Part IV the training requirement - Para 34 disclosure of information
TTM17216 · Schedule 22 Finance Act 2000: Part IV the training requirement - Para 35 offences
TTM17221 · Schedule 22 Finance Act 2000: Part IV the training requirement - Para 36 general provisions about regulations
TTM17226 · Schedule 22 Finance Act 2000: Part V other requirements - Para 37 the requirement that not more than 75 percent of fleet tonnage is chartered in
TTM17231 · Schedule 22 Finance Act 2000: Part V other requirements - Para 38 the 75 per cent limit - election not effective if limit exceeded
TTM17236 · Schedule 22 Finance Act 2000: Part V other requirements - Para 39 the 75 percent limit - exclusion of company if limit exceeded
TTM17241 · Schedule 22 Finance Act 2000: Part V other requirements - Para 40 the 75 percent limit - exclusion of group if limit exceeded
TTM17246 · Schedule 22 Finance Act 2000: Part V other requirements - Para 41 the requirement not to enter into tax avoidance arrangements
TTM17251 · Schedule 22 Finance Act 2000: Part V other requirements - Para 42 tax avoidance - exclusion from Tonnage Tax
TTM17256 · Schedule 22 Finance Act 2000: Part V other requirements - Para 43 appeals
TTM17258 · Schedule 22 Finance Act 2000: Part V other requirements - Para 43A compliance with safety standards
TTM17261 · Schedule 22 Finance Act 2000: Part VI relevant shipping profits - Para 44 introduction
TTM17266 · Schedule 22 Finance Act 2000: Part VI relevant shipping profits - Para 45 Tonnage Tax activities
TTM17271 · Schedule 22 Finance Act 2000: Part VI relevant shipping profits - Para 46 core qualifying activities
TTM17276 · Schedule 22 Finance Act 2000: Part VI relevant shipping profits - Para 47 qualifying secondary activities
TTM17281 · Schedule 22 Finance Act 2000: Part VI relevant shipping profits - Para 48 qualifying incidental activities
TTM17286 · Schedule 22 Finance Act 2000: Part VI relevant shipping profits - Para 49 relevant shipping income - distributions of overseas shipping companies
TTM17291 · Schedule 22 Finance Act 2000: Part VI relevant shipping profits - Para 50 relevant shipping income - certain interest etc
TTM17296 · Schedule 22 Finance Act 2000: Part VI relevant shipping profits - Para 51 general exclusion of investment income
TTM17301 · Schedule 22 Finance Act 2000: Part VII the ring fence - Para 52 accounting period ends on entry or exit
TTM17306 · Schedule 22 Finance Act 2000: Part VII the ring fence - Para 53 Tonnage Tax trade
TTM17311 · Schedule 22 Finance Act 2000: Part VII the ring fence - Para 54 profits of controlled foreign companies
TTM17316 · Schedule 22 Finance Act 2000: Part VII the ring fence - Para 55 general exclusion of reliefs, deductions and set-offs
TTM17321 · Schedule 22 Finance Act 2000: Part VII the ring fence - Para 56 exclusion of loss relief
TTM17326 · Schedule 22 Finance Act 2000: Part VII the ring fence - Para 57 exclusion of relief or set-off against tax liability
TTM17331 · Schedule 22 Finance Act 2000: Part VII the ring fence - Para 58 transactions not at arm's length - between Tonnage Tax company and another person
TTM17336 · Schedule 22 Finance Act 2000: Part VII the ring fence - Para 59 transactions not at arm's length - between Tonnage Tax trade and other activities of same company
TTM17341 · Schedule 22 Finance Act 2000: Part VII the ring fence - Para 60 transactions not at arm's length - duty to give notice
TTM17346 · Schedule 22 Finance Act 2000: Part VII the ring fence - Para 61 treatment of finance costs - single company
TTM17351 · Schedule 22 Finance Act 2000: Part VII the ring fence - Para 62 treatment of finance costs - group company
TTM17356 · Schedule 22 Finance Act 2000: Part VII the ring fence - Para 63 meaning of ‘finance costs’
TTM17361 · Schedule 22 Finance Act 2000: Part VIII chargeable gains and allowable losses on Tonnage Tax assets - Para 64 Tonnage Tax assets
TTM17366 · Schedule 22 Finance Act 2000: Part VIII chargeable gains and allowable losses on Tonnage Tax assets - Para 65 disposal of Tonnage Tax asset
TTM17371 · Schedule 22 Finance Act 2000: Part VIII chargeable gains and allowable losses on Tonnage Tax assets - Para 66 losses brought forward
TTM17376 · Schedule 22 Finance Act 2000: Part VIII chargeable gains and allowable losses on Tonnage Tax assets - Para 67 roll-over relief for business assets
TTM17381 · Part iX the ring fence - capital allowances - Para 68 introduction
TTM17386 · Schedule 22 Finance Act 2000: Part IX the ring fence - capital allowances - Para 69 entry - plant and machinery - assets to be used wholly for Tonnage Tax trade
TTM17391 · Schedule 22 Finance Act 2000: Part IX the ring fence - capital allowances - Para 70 entry - plant and machinery - assets to be used partly for Tonnage Tax trade
TTM17396 · Schedule 22 Finance Act 2000: Part IX the ring fence - capital allowances - Para 71 entry - ships acquired and disposed of within twelve months
TTM17401 · Schedule 22 Finance Act 2000: Part IX the ring fence - capital allowances - Para 72 entry - deferred balancing charge on disposal of ship
TTM17406 · Schedule 22 Finance Act 2000: Part IX the ring fence - capital allowances - Para 73 during - plant and machinery - new expenditure partly for Tonnage Tax purposes
TTM17411 · Schedule 22 Finance Act 2000: Part IX the ring fence - capital allowances - Para 74 during - plant and machinery - asset beginning to be used for Tonnage Tax trade
TTM17416 · Schedule 22 Finance Act 2000: Part IX the ring fence - capital allowances - Para 75 during - plant and machinery - change of use of Tonnage Tax asset
TTM17421 · Schedule 22 Finance Act 2000: Part IX the ring fence - capital allowances - Para 76 during - plant and machinery - change of use of non-Tonnage Tax asset
TTM17426 · Schedule 22 Finance Act 2000: Part IX the ring fence - capital allowances - Para 77 during - plant and machinery - disposals
TTM17431 · Schedule 22 Finance Act 2000: Part IX the ring fence - capital allowances - Para 78 during - plant and machinery - reduction of balancing charges
TTM17436 · Schedule 22 Finance Act 2000: Part IX the ring fence - capital allowances - Para 79 during - plant and machinery - giving effect to balancing charge
TTM17441 · Schedule 22 Finance Act 2000: the ring fence - capital allowances - Para 80 during - plant and machinery - deferment of balancing charge
TTM17446 · Schedule 22 Finance Act 2000: Part IX the ring fence - capital allowances - Para 81 during - plant and machinery - surrender of unrelieved qualifying expenditure
TTM17451 · Schedule 22 Finance Act 2000: Part IX the ring fence - capital allowances - Para 82 during - industrial buildings - mixed use
TTM17456 · Schedule 22 Finance Act 2000: Part IX the ring fence - capital allowances - Para 83 during - industrial buildings - balancing charges
TTM17461 · Schedule 22 Finance Act 2000: Part IX the ring fence - capital allowances - Para 84 during - industrial buildings - residue of qualifying expenditure
TTM17466 · Schedule 22 Finance Act 2000: Part IX the ring fence - capital allowances - Para 85 exit - plant and machinery
TTM17471 · Schedule 22 Finance Act 2000: Part IX the ring fence - capital allowances - Para 86 exit - industrial buildings
TTM17476 · Schedule 22 Finance Act 2000: Part IX the ring fence - capital allowances - Para 87 meaning of ‘not entitled to capital allowances’
TTM17481 · Schedule 22 Finance Act 2000: Part IX the ring fence - capital allowances - Para 88 interpretation
TTM17486 · Schedule 22 Finance Act 2000: Part X the ring fence - capital allowances - ship leasing - Para 89 Introduction
TTM17491 · Schedule 22 Finance Act 2000: Part X the ring fence - capital allowances - ship leasing - Para 89A quantitative restrictions not to apply to ordinary charters
TTM17496 · Schedule 22 Finance Act 2000: Part X the ring fence - capital allowances - ship leasing - Para 90 defeased leasing
TTM17501 · Schedule 22 Finance Act 2000: Part X the ring fence - capital allowances - ship leasing - Para 91 defeased leasing - excepted forms of security
TTM17506 · Schedule 22 Finance Act 2000: Part X the ring fence - capital allowances - ship leasing - Para 91A long funding leases - conditions for alternative treatment
TTM17511 · Schedule 22 Finance Act 2000: Part X the ring fence - capital allowances - ship leasing - Para 91B lease to Tonnage Tax company or group
TTM17516 · Schedule 22 Finance Act 2000: Part X the ring fence - capital allowances - ship leasing - Para 91C Tonnage Tax company to operate and manage a qualifying ship
TTM17521 · Schedule 22 Finance Act 2000: Part X the ring fence - capital allowances - ship leasing - Para 91D period and rate of sublease of qualifying ship
TTM17526 · Schedule 22 Finance Act 2000: Part X the ring fence - capital allowances - ship leasing - Para 91E anti-avoidance
TTM17531 · Schedule 22 Finance Act 2000: Part X the ring fence - capital allowances - ship leasing - Para 91F consequences of paragraph 91A(2) (TTM17506) ceasing to have effect
TTM17536 · Schedule 22 Finance Act 2000: Part X the ring fence - capital allowances - ship leasing - Para 92 sale and lease-back arrangements
TTM17541 · Schedule 22 Finance Act 2000: Part X the ring fence - capital allowances - ship leasing - Para 93 certificates required to support claim by finance lessor
TTM17546 · Schedule 22 Finance Act 2000: Part X the ring fence - capital allowances - ship leasing - Para 94 quantitative restrictions on allowances
TTM17551 · Schedule 22 Finance Act 2000: Part X the ring fence - capital allowances - ship leasing - Para 95 quantitative restrictions - further provisions as to rate bands, limit and pooling
TTM17556 · Schedule 22 Finance Act 2000: Part X the ring fence - capital allowances - ship leasing - Para 96 quantitative restrictions - meaning of ‘cost of providing ship’
TTM17561 · Schedule 22 Finance Act 2000: Part X the ring fence - capital allowances - ship leasing - Para 97 quantitative restrictions - treatment of disposal proceeds
TTM17566 · Schedule 22 Finance Act 2000: Part X the ring fence - capital allowances - ship leasing - Para 98 quantitative restrictions - change of circumstances bringing case within restrictions
TTM17571 · Schedule 22 Finance Act 2000: Part X the ring fence - capital allowances - ship leasing - Para 99 quantitative restrictions - change of circumstances taking case out of restrictions
TTM17576 · Schedule 22 Finance Act 2000: Part X the ring fence - capital allowances - ship leasing - Para 100 determination of tax written down value, etc.
TTM17581 · Schedule 22 Finance Act 2000: Part X the ring fence - capital allowances - ship leasing - Para 101 quantitative restrictions - power to alter amounts by regulations
TTM17586 · Schedule 22 Finance Act 2000: Part X the ring fence - capital allowances - ship leasing - Para 102 exclusion of leases entered into on or before 23rd December 1999
TTM17591 · Schedule 22 Finance Act 2000: Part XI offshore activities - Para 103 introduction
TTM17596 · Schedule 22 Finance Act 2000: Part XI offshore activities - Para 104 meaning of ‘offshore activities’
TTM17601 · Schedule 22 Finance Act 2000: Part XI offshore activities - Para 105 vessels to which special provisions do not apply
TTM17606 · Schedule 22 Finance Act 2000: Part XI offshore activities - Para 106 treatment of periods of inactivity
TTM17611 · Schedule 22 Finance Act 2000: Part XI offshore activities - Para 107 profits from offshore activities to be computed according to ordinary rules
TTM17616 · Schedule 22 Finance Act 2000: Part XI offshore activities - Para 108 application of ring fence provisions
TTM17621 · Schedule 22 Finance Act 2000: Part XI offshore activities - Para 109 chargeable gains from assets used for offshore activities
TTM17626 · Schedule 22 Finance Act 2000: Part XI offshore activities - Para 110 capital allowances - General
TTM17631 · Schedule 22 Finance Act 2000: Part XI offshore activities - Para 111 capital allowances - proportionate reduction of allowances
TTM17636 · Schedule 22 Finance Act 2000: Part XI offshore activities - Para 112 capital allowances - notional qualifying expenditure - existing assets
TTM17641 · Schedule 22 Finance Act 2000: Part XI offshore activities - Para 113 capital allowances - notional qualifying expenditure - new assets
TTM17646 · Schedule 22 Finance Act 2000: Part XI offshore activities - Para 114 the training requirement
TTM17651 · Schedule 22 Finance Act 2000: Part XI offshore activities - Para 115 interpretation
TTM17656 · Schedule 22 Finance Act 2000: Part XII groups - Para 116 meaning of ‘group’ and ‘member of group’
TTM17661 · Schedule 22 Finance Act 2000: Part XII groups - Para 117 companies treated as controlled by an individual
TTM17666 · Schedule 22 Finance Act 2000: Part XII groups - Para 118 meaning of ‘control’
TTM17671 · Schedule 22 Finance Act 2000: Part XII groups - Para 119 company not to be treated as member of more than one group
TTM17676 · Schedule 22 Finance Act 2000: Part XII groups - Para 120 arrangements for dealing with group matters
TTM17681 · Schedule 22 Finance Act 2000: Part XII groups - Para 121 meaning of ‘merger’ and ‘demerger’
TTM17686 · Schedule 22 Finance Act 2000: Part XII groups - Para 122 merger between Tonnage Tax groups or companies
TTM17691 · Schedule 22 Finance Act 2000: Part XII groups - Para 123 merger - Tonnage Tax group or company and qualifying non-Tonnage Tax group or company
TTM17696 · Schedule 22 Finance Act 2000: Part XII groups - Para 124 merger - Tonnage Tax group or company and non-qualifying group or company
TTM17701 · Schedule 22 Finance Act 2000: Part XII groups - Para 125 merger - non-qualifying group or company and qualifying non-Tonnage Tax group or company
TTM17706 · Schedule 22 Finance Act 2000: Part XII groups - Para 126 meaning of ‘dominant party’ in relation to merger
TTM17711 · Schedule 22 Finance Act 2000: Part XII groups - Para 127 demerger - single company
TTM17716 · Schedule 22 Finance Act 2000: Part XII groups - Para 128 demerger - group
TTM17721 · Schedule 22 Finance Act 2000: Part XII groups - Para 129 duty to notify Inland Revenue of group changes
TTM17726 · Schedule 22 Finance Act 2000: Part XIII partnerships - Para 130 introduction
TTM17731 · Schedule 22 Finance Act 2000: Part XIII partnerships - Para 131 calculation of partnership profits
TTM17736 · Schedule 22 Finance Act 2000: Part XIII partnerships - Para 132 qualifying partnerships
TTM17741 · Schedule 22 Finance Act 2000: Part XIII partnerships - Para 133 ships owned by or chartered to partners
TTM17746 · Schedule 22 Finance Act 2000: Part XIII partnerships - Para 134 transactions not at arm's length
TTM17751 · Schedule 22 Finance Act 2000: Part XIII partnerships - Para 135 adjustments for capital allowance purposes
TTM17756 · Schedule 22 Finance Act 2000: Part XIII partnerships - Para 136 general
TTM17761 · Schedule 22 Finance Act 2000: Part XIV leaving Tonnage Tax - Para 137 introduction
TTM17766 · Schedule 22 Finance Act 2000: Part XIV leaving Tonnage Tax - Para 138 exit charge - chargeable gains
TTM17771 · Schedule 22 Finance Act 2000: Part XIV leaving Tonnage Tax - Para 139 exit charge - balancing charges
TTM17776 · Schedule 22 Finance Act 2000: Part XIV leaving Tonnage Tax - Para 140 ten year disqualification from re-entry into Tonnage Tax
TTM17781 · Schedule 22 Finance Act 2000: Part XIV leaving Tonnage Tax - Para 141 second or subsequent application of this Part
TTM17786 · Schedule 22 Finance Act 2000: Part XV supplementary provisions - Para 142 meaning of ‘ship’
TTM17791 · Schedule 22 Finance Act 2000: Part XV supplementary provisions - Para 143 meaning of ‘on bareboat charter terms’
TTM17796 · Schedule 22 Finance Act 2000: Part XV supplementary provisions - Para 144 meaning of ‘associate’
TTM17801 · Schedule 22 Finance Act 2000: Part XV supplementary provisions - Para 145 exercise of functions conferred on ‘the Inland Revenue’
TTM17806 · Schedule 22 Finance Act 2000: Part XV supplementary provisions - Para 146 meaning of ‘company’ and related expressions
TTM17811 · Schedule 22 Finance Act 2000: Part XV supplementary provisions - Para 147 index of defined expressions
TTM18001 · The Tonnage Tax Regulations 2000: Regulation 1
TTM18002 · Tonnage Tax Regulations 2000: Regulation 2
TTM18003 · Tonnage Tax Regulations 2000: Regulation 3
TTM18004 · Tonnage Tax Regulations 2000: Regulation 4
TTM18005 · Tonnage Tax Regulations 2000: Regulation 5
TTM18006 · Tonnage Tax Regulations 2000: Regulation 6
TTM18007 · Tonnage Tax Regulations 2000: Regulation 7
TTM18008 · Tonnage Tax Regulations 2000: Regulation 8
TTM18009 · Tonnage Tax Regulations 2000: Regulation 9
TTM18010 · Tonnage Tax Regulations 2000: Regulation 10
TTM18011 · Tonnage Tax Regulations 2000: Regulation 11
TTM18012 · Tonnage Tax Regulations 2000: Regulation 12
TTM18013 · Tonnage Tax Regulations 2000: Regulation 13
TTM18100 · The Tonnage Tax Regulations 2000
TTM19001 · Tonnage Tax (Training Requirement) Regulations 2000: Regulation 1
TTM19002 · Tonnage Tax (Training Requirement) Regulations 2000: Regulation 2
TTM19003 · Tonnage Tax (Training Requirement) Regulations 2000: Regulations 3 to 6
TTM19007 · Tonnage Tax (Training Requirement) Regulations 2000: Regulation 7
TTM19008 · Tonnage Tax (Training Requirement) Regulations 2000: Regulations 8 to 11
TTM19012 · Tonnage Tax (Training Requirement) Regulations 2000: Regulation 12
TTM19013 · Tonnage Tax (Training Requirement) Regulations 2000: Regulations 13 to 18
TTM19019 · Tonnage Tax (Training Requirement) Regulations 2000: Regulation 19
TTM19020 · Tonnage Tax (Training Requirement) Regulations 2000: Regulation 20
TTM19021 · Tonnage Tax (Training Requirement) Regulations 2000: Regulation 21
TTM19022 · Tonnage Tax (Training Requirement) Regulations 2000: Regulations 22 to 24
TTM19025 · Tonnage Tax (Training Requirement) Regulations 2000: Regulation 25
TTM19100 · Tonnage Tax (Training Requirement) Regulations 2000
TTM20001 · Schedule 7 Finance Act 2005: Para 1
TTM20002 · Schedule 7 Finance Act 2005: Para 2
TTM20003 · Schedule 7 Finance Act 2005: Para 3
TTM20004 · SCHEDULE 7 FINANCE ACT 2005: Para 4
TTM20005 · Schedule 7 Finance Act 2005: Para 5
TTM20006 · Schedule 7 Finance Act 2005: Para 6
TTM20007 · SCHEDULE 7 FINANCE ACT 2005: Para 7
TTM20008 · Schedule 7 Finance Act 2005: Para 8
TTM20009 · Schedule 7 Finance Act 2005
TTM20010 · Schedule 7 Finance Act 2005
TTM20011 · Schedule 7 Finance Act 2005: Para 9
TTM20012 · Schedule 7 Finance Act 2005: Para 10
TTM20013 · Schedule 7 Finance Act 2005: Para 11
TTM20014 · Schedule 7 Finance Act 2005: Para 12
TTM20015 · Schedule 7 Finance Act 2005: PARA 13
TTM20016 · Schedule 7 Finance Act 2005: Para 14
TTM20017 · Schedule 7 Finance Act 2005: Para 15
TTM20018 · Schedule 7 Finance Act 2005: Para 16
TTM20019 · Schedule 7 Finance Act 2005: Para 17
TTM20020 · Schedule 7 Finance Act 2005: Para 18
TTM20021 · Schedule 7 Finance Act 2005: Para 19
TTM20022 · Schedule 7 Finance Act 2005: Para 20
TTM20023 · Schedule 7 Finance Act 2005: Para 21
TTM20024 · S I 1449/2005
TTM20025 · S I 1480/2005
TTM20026 · SI 333/2006
TTM20027 · S I 850/2007
TTMUPDATE001 · Tonnage Tax Manual: update index
TTMUPDATE010831 · Tonnage Tax Manual: recent changes
TTMUPDATE021105 · Tonnage Tax Manual: recent changes
TTMUPDATE090211 · Tonnage Tax Manual: recent changes
TTMUPDATE090417 · Tonnage Tax Manual: recent changes
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TTMUPDATE100224 · Tonnage Tax Manual: recent changes
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TTMUPDATE101108 · Tonnage Tax Manual: recent changes
TTMUPDATE111003 · Tonnage Tax Manual: recent changes
TTMUPDATE121031 · Tonnage Tax Manual: recent changes
WELCOME · Glossary

Tonnage Tax Manual
Schedule 22 Finance Act 2000: Part XII groups - Para 128 demerger - group

TTM17716 | Schedule 22 Finance Act 2000: Part XII groups - Para 128 demerger - group

From HM Revenue & Customs · Tonnage Tax Manual

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