TTM02180 - Tonnage Tax Elections: When to elect?
The Treasury may by order allow for further periods during which tonnage tax elections may be made.
Where such an order is made, there are rules for backdating (see TTM02210) or deferring(see TTM02220) elections . A further window of opportunity to elect into TT ran from 1 July 2005 to 31 December 2006
FA00/SCH22/PARA11 (further opportunities for election)