TTM06010 - Relevant shipping profits: Outline
Meaning of 'relevant shipping profits'
A company바카라 사이트™s 바카라 사이트˜relevant shipping profits바카라 사이트™ consist of
Ìý
- its 바카라 사이트˜relevant shipping income바카라 사이트™ (see TTM06020Ìýonwards), and
- any chargeable gains which would arise under the normal chargeable gains rules, but which are excluded from the charge to tax by the provisions of FA00/SCH22/PART8,Ìýsee TTM08001Ìýonwards.
References
| FA00/SCH22/PARA44 (relevant shipping profits) | TTM17261 |
| FA00/SCH22/PARA64 (chargeable gains: tonnage tax assets) | TTM17361 |