TTM17031 - Schedule 22 Finance Act 2000: Part II Tonnage Tax elections - Para 7 company or group election
FA00/SCH22/PARA7
(1) A tonnage tax election may be made in respect of-
(a) a qualifying single company (a 바카라 사이트渃ompany election바카라 사이트�), or
(b) a qualifying group (a 바카라 사이트済roup election바카라 사이트�).
(2) A group election has effect in relation to all qualifying companies in the group.
References
| Outline of Tonnage Tax elections | TTM02001 |
| 听 | 听 |
| Company or group election | TTM02100 |