TTM13000 - Partnerships: contents

Introduction

This section details the various tonnage tax provisions for companies that carry on a shipping business through a corporate partnership.

Outline
  1. TTM13001
    Outline of the tonnage tax rules for partnerships
  2. TTM13010
    Elections into tonnage tax
  3. TTM13015
    Corporate partnerships: Outline
  4. TTM13020
    Computation of profit
Operation of ships
  1. TTM13100
    Operation of ships
  2. TTM13110
    No double counting
  3. TTM13120
    Bareboat charter-out
  4. TTM13130
    Strategic and commercial management
  5. TTM13140
    75 per cent limit on chartering-in to partner
  6. TTM13150
    75 per cent limit on chartering-in to partner - Example
Chargeable gains
  1. TTM13200
    Chargeable gains
The ring fence
  1. TTM13300
    Transfer-pricing across the ring-fence
  2. TTM13310
    Finance leasing
Capital allowances
  1. TTM13400
    On entry into tonnage tax
  2. TTM13410
    On exit from tonnage tax - introduction
  3. TTM13420
    On exit from tonnage tax - Procedure
  4. TTM13430
    On exit from tonnage tax - Example
  5. TTM13440
    On exit from tonnage tax - Postponed allowances (free depreciation)
  6. TTM13450
    On exit from tonnage tax - Compensatory payments between partners
  7. TTM13460
    On exit from tonnage tax - Variations in share of partnership property