TTM17006 - Schedule 22 Finance Act 2000: Part I introductory - Para 2 Tonnage Tax companies and groups
FA00/SCH22/PARA2
(1) In this Schedule a 바카라 사이트渢onnage tax company바카라 사이트� or 바카라 사이트淭onnage Tax group바카라 사이트� means a company or group in relation to which a Tonnage Tax election has effect.
(2) References in this Schedule to a company entering or leaving Tonnage Tax are to its becoming or ceasing to be a Tonnage Tax company.
References to a company being subject to Tonnage Tax have a corresponding meaning.
References
| Outline of Tonnage Tax elections | TTM02001 |
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