TTM03000 - Qualifying companies and ships: Contents

Introduction

This section covers the meaning of qualifying ships and qualifying companies. It includes temporary cessations, types of charter, types of vessel and ship registration/flagging. Guidance is given on the meaning of the words 바카라 사이트˜sea바카라 사이트™ and 바카라 사이트˜seagoing바카라 사이트™ and it also explains the strategic and commercial management tests.

Qualifying company and group

  1. TTM03001
    Qualifying company
  2. TTM03010
    Qualifying group

Temporary cessation

  1. TTM03050
    Election to remain in tonnage tax
  2. TTM03060
    Termination of election to remain in tonnage tax

Operating or managing a ship

  1. TTM03100
    Operating a ship - meaning

Bareboat charter-out

  1. TTM03150
    Bareboat charters-out
  2. TTM03160
    Person to whom chartered is not a third party
  3. TTM03170
    Ship chartered-out because of short-term over-capacity
  4. TTM03180
    Ship in service of government department
  5. TTM03190
    Examples or bareboat charters-out

Qualifying ship

  1. TTM03500
    Qualifying ship

Seagoing

  1. TTM03510
    Seagoing ship
  2. TTM03515
    Certification of ships
  3. TTM03520
    Restricted certificates
  4. TTM03530
    Area of operation limited to sheltered waters

Use of ship

  1. TTM03540
    Categories of use
  2. TTM03545
    Carriage by sea of passengers
  3. TTM03550
    Carriage by sea of cargo
  4. TTM03560
    Towage, salvage or other marine assistance
  5. TTM03570
    Transport by sea in connection with other services of a kind necessarily provided at sea
  6. TTM03580
    When does a new ship first become a qualifying ship?
  7. TTM03590
    When does a ship cease to be qualifying?
  8. TTM03595
    Sea - meaning of

Excluded vessels

  1. TTM03600
    Non-qualifying ships 바카라 사이트“ introduction
  2. TTM03610
    Non-qualifying 바카라 사이트“ services normally provided on land
  3. TTM03620
    Excluded vessels
  4. TTM03630
    Pleasure craft
  5. TTM03635
    Fishing vessels or factory ships
  6. TTM03640
    Harbour, estuary or river ferries
  7. TTM03645
    Offshore installations
  8. TTM03670
    Tankers dedicated to a particular oilfield
  9. TTM03675
    Need to consider end-user of chartered ship
  10. TTM03680
    Tugs other than qualifying tugs
  11. TTM03685
    Qualifying tugs 바카라 사이트“ flagging
  12. TTM03690
    Dredgers
  13. TTM03695
    Examples of qualifying and non-qualifying ships

Change of use

  1. TTM03700
    Effect of change of use
  2. TTM03710
    Temporary change of use
  3. TTM03720
    Temporary change of use - examples

Strategic and commercial management

  1. TTM03800
    Strategic and commercial management
  2. TTM03810
    Strategic management
  3. TTM03820
    Commercial management
  4. TTM03830
    Additional factors
  5. TTM03835
    Chartering in
  6. TTM03840
    Examples

Flagging

  1. TTM03900
    Introduction
  2. TTM03905
    Excepted years
  3. TTM03910
    Overview
  4. TTM03915
    Condition 1
  5. TTM03920
    Condition 2
  6. TTM03925
    Condition 3
  7. TTM03930
    Substitute ships
  8. TTM03940
    Tugs and dredgers
  9. TTM03945
    Member-states' registers