TTM03010 - Qualifying companies and ships: Qualifying group

Meaning

A 바카라 사이트˜qualifying group바카라 사이트™ is a group of which one or more members are 바카라 사이트˜qualifying companies바카라 사이트™ (see TTM03001).

A 바카라 사이트˜group바카라 사이트™ for tonnage tax purposes is defined to include all companies under common control including, where applicable, the controlling company.

See TTM12010 for more information about the definition of group for tonnage tax purposes.

References

FA00/SCH22/PARA16 (qualifying companies and groups)

TTM17086

FA00/SCH22/PARA116 (meaning of 바카라 사이트˜group바카라 사이트™)

TTM17656