TTM18000 - Tonnage Tax Regulations 2000: contents

Preamble

SI00/2303Made: 25 August 2000

Laid before the House of Commons: 25 August 2000

Coming into force: 31 August 2000

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by paragraphs 47, 85(3), 112(7), 113(4), and 130 to 136 of Schedule 22 to the Finance Act 2000 hereby make the following Regulations:

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  1. TTM18001
    Regulation 1 Citation and commencement
  2. TTM18002
    Regulation 2 interpretation
  3. TTM18003
    Regulation 3 qualifying secondary activities
  4. TTM18004
    Regulation 4 Plant and machinery other than expensive motor cars and long life assets 바카라 사이트“ writing down basis
  5. TTM18005
    Regulation 5 Expensive motor cars 바카라 사이트“ writing down basis
  6. TTM18006
    Regulation 6 long-life assets 바카라 사이트“ writing down basis
  7. TTM18007
    Regulation 7 Plant and machinery used for the purposes of the company바카라 사이트™s offshore activities 바카라 사이트“ writing-down basis
  8. TTM18008
    Regulation 8 adjustments to be made for capital allowance purposes to the amount of qualifying expenditure for assets where a corporate partner leaves Tonnage Tax
  9. TTM18009
    Regulation 9 Corporate partners - modifications of the requirements for being a qualifying company (with supplementary provision relating to finance leases)
  10. TTM18010
    Regulation 10 Corporate partners - modifications of the requirements for being a qualifying company (with supplementary provision relating to finance leases)
  11. TTM18011
    Regulation 11 ships chartered to partners - further provision relating to chartering in
  12. TTM18012
    Regulation 12 Chargeable gains - use of assets by partnerships which include corporate partners
  13. TTM18013
    Regulation 13 Transactions not at arm바카라 사이트™s length between a partnership (where a corporate partner is a Tonnage Tax company) and another partner
  14. TTM18100
    PV EXPLANATORY NOTE