TTM03000 - Qualifying Companies and Ships

Table of contents

QUALIFYING COMPANY AND GROUP

TTM03001Qualifying company: Meaning
TTM03010Qualifying group: Meaning

Temporary cessation

TTM03050Temporary cessation: Election to remain in Tonnage Tax
TTM03060Temporary cessation: termination of election to remain in Tonnage Tax

Operating a ship

TTM03100Operating a ship: Meaning

Bareboat charter-out

TTM03150Bareboat charters-out
TTM03160Person to whom chartered is not a third party
TTM03170Ship chartered-out because of short-term over-capacity
TTM03180Ship in service of government department
TTM03190Examples

QUALIFYING SHIP

TTM03500Qualifying ship: Meaning

Seagoing

TTM03510Seagoing ship
TTM03520Certification of ships
TTM03530Area of operation limited to sheltered waters

Use of ship

TTM03540Carriage of passengers
TTM03550Carriage of cargo
TTM03560Towage, salvage or other marine assistance
TTM03570Transport in connection with other services of a kind necessarily provided at sea
TTM03580When does a new ship first become a qualifying ship?
TTM03590When does a ship cease to be qualifying?
TTM03600Goods and services normally provided on land

Excluded vessels

TTM03610Excluded vessels
TTM03620Fishing vessels or factory ships
TTM03630Pleasure craft
TTM03640Harbour or river ferries
TTM03650Offshore installations
TTM03660Tankers dedicated to a particular oilfield
TTM03670Dredgers
TTM03680Need to consider end-user of chartered ship
TTM03690Examples of qualifying and non-qualifying ships

Change of use

TTM03700Effect of change of use
TTM03710Temporary change of use
TTM03720Temporary change of use: Examples

STRATEGIC AND COMMERCIAL MANAGEMENT

TTM03800Introduction
TTM03810Strategic management
TTM03820Commercial management
TTM03830Additional factors
TTM03840Examples


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