TTM03000 - Qualifying companies and ships: contents
Introduction
This section covers the meaning of qualifying ships and qualifying companies. It includes temporary cessations, types of charter, types of vessel and ship registration/flagging. Guidance is given on the meaning of the words ‘sea’ and ‘seagoing’ and it also explains the strategic and commercial management tests.
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Qualifying company and group
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Temporary cessation
| TTM03050 |
Election to remain in Tonnage Tax |
| TTM03060 |
Termination of election to remain in Tonnage Tax |
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Operating a ship
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Bareboat charter-out
| TTM03150 |
Bareboat charters-out |
| TTM03160 |
Person to whom chartered is not a third party |
| TTM03170 |
Ship chartered-out because of short-term over-capacity |
| TTM03180 |
Ship in service of government department |
| TTM03190 |
Examples |
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Qualifying ship
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Seagoing
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Use of ship
| TTM03540 |
Categories of use |
| TTM03545 |
Carriage by sea of passengers |
| TTM03550 |
Carriage by sea of cargo |
| TTM03560 |
Towage, salvage or other marine assistance |
| TTM03570 |
Transport by sea in connection with other services of a kind necessarily provided at sea |
| TTM03580 |
When does a new ship first become a qualifying ship? |
| TTM03590 |
When does a ship cease to be qualifying? |
| TTM03595 |
Sea - meaning of |
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Excluded vessels
| TTM03600 |
Non qualifying ships - introduction |
| TTM03610 |
Non qualifying - services normally provided on land |
| TTM03620 |
Excluded vessels |
| TTM03630 |
Pleasure craft |
| TTM03635 |
Fishing vessels or factory ships |
| TTM03640 |
Harbour, estuary or river ferries |
| TTM03645 |
Offshore installations |
| TTM03670 |
Tankers dedicated to a particular oilfield |
| TTM03675 |
Need to consider end-user of chartered ship |
| TTM03680 |
Tugs other than qualifying tugs |
| TTM03685 |
Qualifying tugs - flagging |
| TTM03690 |
Dredgers |
| TTM03695 |
Examples of qualifying and non-qualifying ships |
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Change of use
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Strategic and commercial management
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Flagging
