TTM11000 - Offshore activities: contents

Introduction

This section details the treatment for offshore activities. It explains why there is different treatment for these profits, what is meant by the term 바카라 사이트渙ffshore activities바카라 사이트� and how the rules apply to particular types of vessel. It also explains how offshore profits are computed.

Outline

  1. TTM11001
    Outline of special provisions for offshore activities
  2. TTM11010
    Meaning of 바카라 사이트榦ffshore activities바카라 사이트�

Types of vessel

  1. TTM11100
    Different types of vessel and their treatment
  2. TTM11110
    Vessels to which special rules apply
  3. TTM11120
    Vessels to which special rules do not apply
  4. TTM11125
    Offshore activities following Finance Act 2005
  5. TTM11126
    Offshore activities following Finance Act 2005: The special rules
  6. TTM11130
    Vessels outside tonnage tax
  7. TTM11140
    De minimis activity ignored
  8. TTM11150
    Periods of inactivity

Offshore profits

  1. TTM11200
    Outline of offshore profits
  2. TTM11210
    Computational rules
  3. TTM11220
    Example computations of offshore profits
  4. TTM11230
    Pre-commencement losses
  5. TTM11240
    Pre-commencement losses - Example
  6. TTM11250
    Chargeable gains

Capital allowances

  1. TTM11300
    Outline of capital allowance code for offshore activities
  2. TTM11310
    Assets held before entry
  3. TTM11320
    Assets acquired after entry
  4. TTM11330
    Proportional reduction of allowances
  5. TTM11340
    Example

Allowance for training costs

  1. TTM11400
    Allowance for training costs - Overview
  2. TTM11410
    Allowance for training costs - Computational procedure
  3. TTM11420
    Allowance for training costs - Example