TTM06020 - Relevant shipping profits: Relevant shipping income: Outline
Relevant shipping income
As explained in TTM06010, a company바카라 사이트™s 바카라 사이트˜relevant shipping income바카라 사이트™ will form part of its 바카라 사이트˜relevant shipping profits바카라 사이트™.
Its 바카라 사이트˜relevant shipping income바카라 사이트™ consists of:
Ìý
- its income from 바카라 사이트˜tonnage tax activities바카라 사이트™, see TTM06030,
- certain distributions from qualifying overseas shipping companies, see TTM06400, and
- certain interest, see TTM06510Ìýbut subject to the general exclusion of investment income, see TTM06500.
References
| FA00/SCH22/PARA44 (2) (relevant shipping income) | TTM17261 |
| FA00/SCH22/PARA45 (tonnage tax activities) | TTM17266 |
| FA00/SCH22/PARA49 (overseas shipping companies) | TTM17286 |
| FA00/SCH22/PARA50 (certain interest etc) | TTM17291 |
| FA00/SCH22/PARA51 (exclusion of investment income) | TTM17296 |
| Prior year adjustments | TTM06040 |