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HMRC internal manual

Tonnage Tax Manual

From
HM Revenue & Customs
Updated
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Ship leasing: contents

Introduction

This section explains the capital allowances regime applicable to companies that lease ships to companies within tonnage tax. It explains the quantitative limits on the amount of the allowances which may be claimed as well as restrictions on the availability of allowances in certain circumstances such as sale and lease back arrangements or defeasance.

Outline
  1. TTM10001
    Ship leasing: Outline
  2. TTM10010
    Ship leasing: Outline: What is a finance lease?
  3. TTM10020
    Ship leasing: Outline: Which leases are affected?
Defeased leasing
  1. TTM10100
    Ship leasing: Defeased leasing: Outline
  2. TTM10110
    Ship leasing: Defeased leasing
  3. TTM10120
    Ship leasing: Defeased leasing
  4. TTM10130
    Ship Leasing: Defeased leasing
  5. TTM10140
    Ship leasing: Defeased leasing
  6. TTM10150
    Ship leasing: Defeased leasing
  7. TTM10160
    Ship leasing: Defeased leasing
Sale and lease-back
  1. TTM10200
    Ship leasing: Sale and lease-back
  2. TTM10210
    Ship leasing: Sale and lease-back
  3. TTM10215
    Ship leasing: Long funding leases
Certification of ship leases
  1. TTM10300
    Ship leasing: Certification of ship leases
Quantitative restrictions on allowances
  1. TTM10400
    Ship leasing: Quantitative restrictions on allowances
  2. TTM10410
    Ship leasing: Quantitative restrictions on allowances
  3. TTM10415
    Ship leasing: Quantitative restrictions on allowances
  4. TTM10420
    Ship leasing: Quantitative restrictions on allowances
  5. TTM10430
    Ship leasing: Quantitative restrictions on allowances
  6. TTM10440
    Ship leasing: Quantitative restrictions on allowances
  7. TTM10450
    Ship leasing: Quantitative restrictions on allowances
  8. TTM10460
    Ship Leasing: Quantitative restrictions on allowances
  9. TTM10470
    Ship leasing: Quantitative restrictions on allowances
  10. TTM10480
    Ship leasing: Quantitative restrictions on allowances
  11. TTM10490
    Ship Leasing: Quantitative restrictions on allowances
  12. TTM10500
    Ship leasing: Quantitative restrictions on allowances
  13. TTM10510
    Ship leasing: Quantitative restrictions on allowances
  14. TTM10520
    Ship Leasing: Quantitative restrictions on allowances
  15. TTM10530
    Ship leasing: Quantitative restrictions on allowances