TTM11000 – Offshore Activities
Table of contents
Outline
| TTM11001 | Outline of special rules for offshore activities |
| TTM11010 | Meaning of ‘offshore activities’ |
Types of vessel
| TTM11100 | Different types of vessel and their treatment |
| TTM11110 | Vessels to which special rules apply |
| TTM11120 | Vessels to which special rules do not apply |
| TTM11130 | Vessels outside Tonnage Tax |
| TTM11140 | De minimis activity ignored |
| TTM11150 | Periods of inactivity |
Offshore profits
| TTM11200 | Outline of offshore profits |
| TTM11210 | Computational rules |
| TTM11220 | Example computations of offshore profits |
| TTM11230 | Pre-commencement losses |
| TTM11240 | Pre-commencement losses: Example |
| TTM11250 | Chargeable gains |
Capital allowances
| TTM11300 | Outline of capital allowance code for offshore activities |
| TTM11310 | Assets held before entry |
| TTM11320 | Assets acquired after entry |
| TTM11330 | Proportional reduction of allowances |
| TTM11340 | Example |
Allowance for training costs
| TTM11400 | Allowance for training costs: Overview |
| TTM11410 | Allowance for training costs: Computational procedure |
| TTM11420 | Allowance for training costs: Example |
