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HMRC internal manual

Tonnage Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Tonnage tax groups: Control

Attribution of powers to achieve control

In considering whether a person controls a company there may be attributed under FA00/SCH22/PARA118 (2):
 

  • any rights or powers which another person holds on his behalf, and
  • any rights or powers which another person may be required to exercise at his direction or on his behalf, and
  • any rights or powers of a company of which he has, or he and his associates have, control, or of any two or more such companies, and
  • any rights or powers of any associate of his, or of any two or more associates of his.

References

FA00/SCH22/PARA118 (meaning of ‘control’) TTM17666
   
Meaning of ‘control’ TTM12070
Exclusion from control TTM12090
Company not to be treated as member of more than one group TTM12100