TTM09000 – Capital Allowances
Table of contents
Outline
| TTM09001 | Outline |
Entry into Tonnage Tax (P&M)
| TTM09010 | Tonnage tax pool (frozen pool) |
| TTM09020 | Unrelieved qualifying expenditure |
| TTM09030 | Apportioning a mixed pool |
| TTM09040 | Mixed use asset acquired before entry |
| TTM09050 | Ships bought and sold within 12 months |
During Tonnage Tax (P&M)
| TTM09100 | Mixed use asset acquired after entry |
| TTM09110 | Change of use of tonnage tax asset; General |
| TTM09120 | Change of use of tonnage tax asset acquired before entry |
| TTM09130 | Change of use of tonnage tax asset acquired after entry |
| TTM09140 | Change of use of non-tonnage tax asset |
| TTM09150 | Disposals of plant and machinery |
Balancing charges (P&M)
| TTM09200 | Deferment of balancing charges arising before entry |
| TTM09210 | Reduction of balancing charges arising during Tonnage Tax |
| TTM09220 | Giving effect to balancing charges arising during Tonnage Tax |
| TTM09230 | Deferment of balancing charges arising after entry |
| TTM09240 | Examples of deferred balancing charges |
| TTM09250 | Procedure on deferred balancing charge |
| TTM09260 | Surrender of unrelieved qualifying expenditure |
Exit from Tonnage Tax (P&M)
| TTM09300 | Qualifying expenditure: General |
| TTM09310 | Assets other than expensive cars and long-life assets |
| TTM09320 | Expensive cars |
| TTM09330 | Long-life assets |
| TTM09340 | Capital allowances after exiting from Tonnage Tax |
Industrial buildings
| TTM09400 | Buildings used in tonnage tax trade |
| TTM09410 | Balancing charges |
| TTM09420 | Industrial building disposed of by tonnage tax company |
| TTM09430 | Company with industrial building leaves Tonnage Tax |
