TTM17811 - Schedule 22 Finance Act 2000: Supplementary Provisions
Index of defined expressions
FA00/SCH22/PARA147
In this Schedule the following expressions are defined or otherwise explained by the provisions indicated:
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associate (of an individual) |
paragraph 144 |
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bareboat charter terms |
paragraph 143 |
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capital allowances (in Part IX) |
paragraph 88(1) |
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Certificate of non-compliance (with training requirement) |
paragraph 32 |
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Company |
paragraph 146 |
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Company election |
paragraph 7(1)(a) |
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Control |
paragraph 118 (and see paragraph 117) |
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Controlled foreign company |
paragraph 146 |
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Core qualifying activities |
paragraph 46 |
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Cost of providing the ship (in Part X) |
paragraph 96 |
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Demerger |
paragraph 121(1) |
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Dominant party (in relation to a merger) |
paragraph 126 |
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Entering (or leaving) tonnage tax |
paragraph 2(2) |
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Finance costs (in paragraphs 61 and 62) |
paragraph 63 |
|
Finance lease (and lessor and lessee) (in Part X) |
paragraph 89(2) |
|
Group |
paragraph 116 |
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Group election |
paragraph 7(1)(b) |
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Initial period |
paragraph 10(1) (and see paragraph 11(2)) |
|
Inland Revenue |
paragraph 145 |
|
Leaving (or entering) tonnage tax |
paragraph 2(2) |
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Member of group |
paragraph 116 |
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Member States' registers Merger |
paragraph 22B(7) paragraph 121(1) |
|
Minimum training obligation |
paragraph 24 |
|
Offshore activities (in Part XI) |
paragraph 104 |
|
Offshore profits (in Part XI) |
paragraph 107(1) |
|
Payments in lieu of training |
paragraph 29 |
|
Pooling and related expressions (in Parts IX, X and XI) |
paragraph 88(2) and (3) |
|
operating (a ship) |
paragraph 18 |
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qualifying activity and qualifying expenditure (in Parts IX, X and XI) |
paragraph 88(1) |
|
qualifying company |
paragraph 16(1) (and see paragraph 17) |
|
qualifying dredger qualifying group |
paragraph 20(7) paragraph 16(2) |
|
qualifying incidental activities |
paragraph 48 |
|
qualifying secondary activities |
paragraph 47 |
|
qualifying ship |
paragraphs 19 to 22 |
|
relevant shipping income |
paragraph 44(2) |
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relevant shipping profits |
paragraph 44(1) (and see paragraph 108(2)) |
|
renewal election |
paragraph 15(1) |
|
the 75%; limit (on chartered-in tonnage) |
paragraph 37 |
|
ship |
paragraph 142 |
|
single company |
paragraph 146 |
|
subject to tonnage tax |
paragraph 2(2) |
|
tonnage |
paragraph 6(1) |
|
tonnage tax |
paragraph 1(1) |
|
tonnage tax activities |
paragraph 45 (and see paragraph 108(1)) |
|
tonnage tax asset (in Parts VIII and XI) |
paragraph 64 |
|
tonnage tax company |
paragraph 2(1) |
|
tonnage tax election |
paragraph 1(2) (and see Part II) |
|
tonnage tax group |
paragraph 2(1) |
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tonnage tax pool (in Part IX) |
paragraph 69 |
|
tonnage tax profits |
paragraphs 3 to 5 (and see Part XI) |
|
tonnage tax trade |
paragraph 53(1) |
|
training commitment |
paragraph 25 (and see paragraphs 27(4) and (5) and 28(2)) |
References
|
Glossary of technical terms |
