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 the HMRC.
References
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FA00/SCH22/PARA120 (arrangements for dealing with group matters) |
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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: membership |
