TTM02180 - Tonnage tax elections: When to elect
Further windows of opportunity by Treasury order
The Treasury may by order allow for further periods during which tonnage tax elections may be made.
Where such an order is made, there are rules for backdating, see TTM02210, or deferring, see TTM02220, elections. Further windows of opportunity to elect into tonnage tax run from 1 July 2005 to 31 December 2006 and 1 June 2023 to 30 November 2024.
References
FA00/SCH22/PARA11 (further opportunities for election) |