TTM12010 - Tonnage tax groups: Control

Meaning of 바카라 사이트˜group바카라 사이트™

FA00/SCH22/PARA116 defines a 바카라 사이트˜group바카라 사이트™ for tonnage tax purposes as:
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  • all the companies controlled by an individual, or
  • where a company, that is not controlled by another person, controls one or more other companies, that company and all the companies controlled by it.

A 바카라 사이트˜member of a group바카라 사이트™ is one of those companies.

A group for tonnage tax purposes therefore includes overseas companies, as well as UK ones. For most tonnage tax purposes, this is only relevant for bringing two UK companies under common overseas control into the same tonnage tax group.

References

FA00/SCH22/PARA116 TTM17086
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Control by an individual TTM12020

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