TTM03010 - Qualifying companies and ships: Qualifying group
Meaning
A ‘qualifying group’ is a group of which one or more members are ‘qualifying companies’ (see TTM03001).
A ‘group’ for tonnage tax purposes is defined to include all companies under common control including, where applicable, the controlling company.
See TTM12010 for more information about the definition of group for tonnage tax purposes.
References
FA00/SCH22/PARA16 (qualifying companies and groups) |
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FA00/SCH22/PARA116 (meaning of ‘group’) |