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HMRC internal manual

Tonnage Tax Manual

HM Revenue & Customs
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Qualifying companies and ships: Carriage by sea of cargo

Carriage by sea of cargo

The phrase ‘carriage by sea of cargo’ is not defined, so the word ‘cargo’ has its ordinary, everyday meaning: essentially goods, details of which will normally be set out in a bill of lading (see TTM15140). For examples see TTM03695.


FA00/SCH22/PARA19(1)(b) (qualifying ships: carriage of cargo) TTM17101
Qualifying ship TTM03500