Tonnage tax elections: When to elect
Further windows of opportunity by Treasury order
The Treasury may by order allow for further periods during which tonnage tax elections may be made.
Where such an order is made, there are rules for backdating (see TTM02210) or deferring(see TTM02220) elections . A further window of opportunity to elect into tonnage tax ran from 1 July 2005 to 31 December 2006
|FA00/SCH22/PARA11 (further opportunities for election)||TTM17051|