TTM16000 – Statement of Practice
Table of contents - SP4/00
| TTM16001 | Introduction | |
| TTM16002 | Allocation of cases | |
| TTM16005 | Contacting the Inland Revenue | |
| TTM16008 | Clearance | |
| TTM16015 | Foreign company/group | |
| TTM16017 | Group arrangements | |
| TTM16022 | The tonnage tax election | |
| TTM16032 | Qualifying companies and qualifying ships | Ships |
| TTM16033 | Strategic and Commercial management | |
| TTM16042 | Examples of strategic and commercial management | |
| TTM16045 | Temporary cessations | |
| TTM16049 | Seagoing | |
| TTM16050 | Excluded vessels | |
| TTM16052 | The 75% limit | |
| TTM16055 | Anti-avoidance | |
| TTM16057 | Relevant shipping profits | Core qualifying activities |
| TTM16061 | Tugs | |
| TTM16063 | Vessels providing transport for services at sea | |
| TTM16066 | Merchant adventurers | |
| TTM16069 | Pooling on liner services | |
| TTM16072 | Secondary activities | |
| TTM16084 | Passengers | |
| TTM16086 | Gambling | |
| TTM16089 | Sale of luxury goods | |
| TTM16092 | Slot charters | |
| TTM16093 | Incidental activities | |
| TTM16096 | Distributions of overseas shipping companies | |
| TTM16104 | Exclusion of interest income etc | |
| TTM16106 | The ring fence | Transfer pricing |
| TTM16107 | Finance costs | |
| TTM16109 | Capital allowances | Transfers of ships within a tonnage tax group |
| TTM16111 | Industrial buildings | |
| TTM16112 | Finance leasing | |
| TTM16121 | Offshore activities | |
| TTM16126 | Groups mergers, & related matters | |
| TTM16128 | Corporate partnerships | |
| TTM16131 | Exit charges | |
| TTM16201 | Annexe on finance costs | Broad approach of the legislation |
| TTM16205 | Computational principles | |
| TTM16208 | Definition of finance costs | |
| TTM16209 | Determining the just and reasonable fraction | |
| TTM16212 | Examples |
