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HMRC internal manual

Tonnage Tax Manual

HM Revenue & Customs
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Tonnage tax groups: Control

Control by an individual

An individual is treated as controlling any company that is controlled:

  • by him alone, or
  • by him together with one or more associates of his, or
  • by an associate of his, with or without any other such associates


FA00/SCH22/PARA117(1) TTM17661
Meaning of ‘associate’ TTM12030
Significant influence TTM12090
Meaning of ‘control’ TTM12070