TTM17271 - Schedule 22 Finance Act 2000: Part VI relevant shipping profits - Para 46 core qualifying activities
FA00/SCH22/PARA46
(1) A tonnage tax company바카라 사이트檚 바카라 사이트渃ore qualifying activities바카라 사이트� are-
(a) its activities in operating qualifying ships, and
(b) other ship-related activities that are a necessary and integral part of the business of operating its qualifying ships.
(2) A company바카라 사이트檚 activities in operating qualifying ships means the activities mentioned in paragraph 19(1)(a) to (d) by virtue of which the ship is a qualifying ship.
References
| Core qualifying activities | TTM06050 |
| 聽 | 聽 |
聽