TTM12250 - Tonnage tax groups: Group arrangements
Changes to membership
The group arrangement does not need to be renewed if the composition of the group changes. Notifications made under FA00/SCH22/PARA129 (TTM12200) will be accepted as notice of changes to the composition of the group arrangement provided they include a declaration that the representative company may act on behalf of the new member of the group in relation to the existing group arrangement.
References
FA00/SCH22/PARA120 (arrangements for dealing with group matters) | TTM17676 |
FA00/SCH22/PARA129 (duty to notify group changes) | TTM17721 |
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Group arrangements | TTM12210 |
Matters covered by group arrangement | TTM12220 |
Arrangements for dealing with group matters | TTM12230 |
Officer’s agreement to group arrangement | TTM12240 |
Changes to group arrangement: details covered | TTM12260 |