TTM13000 – Partnerships
Table of contents
Outline
| TTM13001 | Outline of the tonnage tax rules for partnerships |
| TTM13010 | Elections into Tonnage Tax |
| TTM13020 | Computation of profit |
Operation of ships
| TTM13100 | Operation of ships |
| TTM13110 | No double counting |
| TTM13120 | Bareboat charter-out |
| TTM13130 | Strategic and commercial management |
| TTM13140 | 75% limit on chartering-in to partner |
| TTM13150 | 75% limit on chartering-in to partner: Example |
Chargeable gains
| TTM13200 | Chargeable gains |
The ring fence
| TTM13300 | Transfer-pricing across the ring-fence |
| TTM13310 | Finance leasing |
Capital allowances
| TTM13400 | On entry into Tonnage Tax |
| TTM13410 | On exit from Tonnage Tax: Introduction |
| TTM13420 | On exit from Tonnage Tax: Procedure |
| TTM13430 | On exit from Tonnage Tax: Example |
| TTM13440 | On exit from Tonnage Tax: Postponed allowances (free depreciation) |
| TTM13450 | On exit from Tonnage Tax: Compensatory payments between partners |
| TTM13460 | On exit from Tonnage Tax: Variations in share of partnership property |
