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HMRC internal manual

Tonnage Tax Manual

HM Revenue & Customs
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Qualifying companies and ships: Flagging - condition 1

FA00/SCH22/PARA22A (2)

The flagging rules have to be considered at the time when a company starts to operate a ship for the first time.

However, if the company starts to operate a ship that has previously been operated by that company or a company within the same tonnage tax group, then where that ship is registered does not affect whether or not it is a qualifying ship for tonnage tax purposes.


FA00/SCH22/PARA22A (2) TTM17126