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HMRC internal manual

Tonnage Tax Manual

Tonnage tax groups: Group arrangements

Inspector’s agreement

When satisfied with a proposed arrangement the officer responsible should agree the proposal in writing and confirm the issues to be covered by it.


FA00/SCH22/PARA120 (arrangements for dealing with group matters) TTM17676
Group arrangements TTM12210
Matters covered by group arrangement TTM12220
Arrangements for dealing with group matters TTM12230
Changes to group arrangement - membership TTM12250
Changes to group arrangement – details covered TTM12260