TTM12000 – Tonnage Tax Groups

Table of contents

Outline

TTM12001Outline on tonnage tax group

Control

TTM12010Meaning of ‘group’
TTM12020Control by an individual
TTM12030Meaning of ‘associate’
TTM12040Meaning of ‘relative’
TTM12050Meaning of ‘child’
TTM12060Meaning of ‘settlement’ and ‘settlor’
TTM12070Meaning of ‘control’
TTM12080Attribution of powers to achieve control
TTM12090Exclusion from control
TTM12100Company not to be a member of more than one group

Group arrangements with Revenue

TTM12200Notification of group changes
TTM12210Group arrangements
TTM12220Matters covered by group arrangement
TTM12230Details in notification of group arrangement
TTM12240Inspector’s agreement to group arrangement
TTM12250Changes to membership of group
TTM12260Changes to details covered by group arrangement

Merger

TTM12300Merger: Meaning
TTM12310Merger between TT groups/companies
TTM12320Merger between TT and qualifying non-TT groups/companies
TTM12330Merger between TT and non-qualifying groups/companies
TTM12340Merger between non-qualifying and qualifying non-TT groups/companies
TTM12350Meaning of ‘dominant party’
TTM12360Meaning of ‘relevant activities’

Demerger

TTM12400Definition of ‘demerger’
TTM12410Effect of demerger


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