TTM09000 - Capital allowances: contents
Introduction
This section details the capital allowance regime for tonnage tax companies. It explains the different treatment for assets acquired either before entry into tonnage tax or acquired during tonnage tax and how the disposal of these assets is treated. It also explains what happens when a company leaves tonnage tax.
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TTM09100Mixed use asset acquired after entry
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TTM09110Change of use of tonnage tax asset - General
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TTM09120Change of use of tonnage tax asset acquired before entry
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TTM09130Change of use of tonnage tax asset acquired after entry
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TTM09140Change of use of non-Tonnage Tax asset
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TTM09150Disposals of plant and machinery
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TTM09200Deferment of balancing charges arising before entry
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TTM09210Reduction of balancing charges arising during tonnage tax
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TTM09220Giving effect to balancing charges arising during tonnage tax
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TTM09230Deferment of balancing charges arising after entry
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TTM09240Examples of deferred balancing charges
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TTM09250Procedure on deferred balancing charge
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TTM09260Surrender of unrelieved qualifying expenditure