TTM17006 - Schedule 22 Finance Act 2000: Introductory

Tonnage tax companies and groupsFA00/SCH22/PARA2

(1) In this Schedule a "tonnage tax company" or "tonnage tax group" means a company or group in relation to which a tonnage tax election has effect.

(2) References in this Schedule to a company entering or leaving tonnage tax are to its becoming or ceasing to be a tonnage tax company.

References to a company being subject to tonnage tax have a corresponding meaning.

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