TTM12250 - Tonnage Tax Groups: Group arrangements
Changes to membership
The group arrangement does not need to be renewed if the composition of the group changes. Notifications made under paragraph 129 (TTM12200) will be accepted asnotice of changes to the composition of the group arrangement provided they include a declaration that the representative company may act on behalf of the new member of the group in relation to the existing group arrangement.
References
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FA00/SCH22/PARA120 (arrangements for dealing with group matters) |
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FA00/SCH22/PARA129 (duty to notify group changes) |
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Group arrangements |
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Matters covered by group arrangement |
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Arrangements for dealing with group matters |
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Inspector’s agreement to group arrangement |
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Changes to group arrangement: details covered |
