TTM08000 – Chargeable Gains
Table of contents
Outline
| TTM08001 | Outline |
| TTM08010 | Treatment of gains and losses |
| TTM08020 | Capital losses |
Tonnage tax assets
| TTM08100 | Meaning of tonnage tax asset |
| TTM08110 | Asset used by another company |
| TTM08120 | Asset which is not tonnage tax asset |
Time apportionment
| TTM08200 | Time apportionment |
| TTM08210 | Computation |
| TTM08220 | Disposals by non-tonnage tax companies |
| TTM08230 | Example |
Roll-over relief
| TTM08300 | Roll-over relief: Introduction |
| TTM08310 | New asset is a tonnage tax asset |
| TTM08320 | Non-depreciating asset becomes a tonnage tax asset |
| TTM08330 | Depreciating asset becomes a tonnage tax asset |
