TTM12260 - Tonnage tax groups: Group arrangements
Changes to details covered
Where there is a change in the representative company or in the details to be covered by the arrangement, then a fresh group arrangement signed by all companies should be submitted to HMRC.
References
| FA00/SCH22/PARA120 (arrangements for dealing with group matters) | TTM17676 |
| Group arrangements | TTM12210 |
| Matters covered by group arrangement | TTM12220 |
| Arrangements for dealing with group matters | TTM12230 |
| Inspector’s agreement to group arrangement | TTM12240 |
| Changes to group arrangement: membership | TTM12250 |