Summary

A definition of tonnage tax, which types of ship qualify, how the tax is worked out and the rules it follows.

Contents

  1. TTM01000
    Introduction: contents
  2. TTM02000
    Elections: contents
  3. TTM03000
    Qualifying Companies and Ships: contents
  4. TTM04000
    The training requirement: contents
  5. TTM05000
    The 75% limit on charters-in: contents
  6. TTM05500
    Tax Avoidance: contents
  7. TTM06000
    Relevant Shipping Profits: contents
  8. TTM07000
    The Ring Fence: contents
  9. TTM08000
    Chargeable Gains: contents
  10. TTM09000
    Capital allowances: contents
  11. TTM10000
    Ship leasing: contents
  12. TTM11000
    Offshore Activities: contents
  13. TTM12000
    Tonnage Tax Groups: contents
  14. TTM13000
    Partnerships: contents
  15. TTM14000
    Exiting Tonnage Tax: contents
  16. TTM15000
    Background Material: contents
  17. TTM17000
    Schedule 22 Finance Act 2000: contents
  18. TTM18000
    The Tonnage Tax Regulations 2000: contents
  19. TTM19000
    The Tonnage Tax (Training Requirement) Regulations 2000: contents
  20. TTM20000
    Schedule 7 Finance Act 2005: contents
Glossary
  1. TTMGLOSSARY
    Glossary