TTM03915 - Qualifying companies and ships: Flagging - condition 1
FA00/SCH22/PARA22A (2)
These EU/EEA 'flagging' rules were repealed by FA22/S25 (6) and (7) with effect from 1 April 2022
The flagging rules had to be considered at the time when a company started to operate a ship for the first time.
However, if the company started to operate a ship that had previously been operated by that company or a company within the same tonnage tax group, then where that ship is registered did not affect whether or not it was a qualifying ship for tonnage tax purposes.
References
FA00/SCH22/PARA22A (2) |