CG41700 - Tonnage Tax: shipping companies subject to tonnage tax
FA2000/SCH22 introduced an alternative method for calculating the corporation tax profits of shipping companies (바카라 사이트śTonnage Tax바카라 사이트ť). If a company is within this regime, certain assets are outside the scope of the capital gains legislation. Detailed instructions can be found in the Tonnage Tax Manual at TTM08001.