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HMRC internal manual

Tonnage Tax Manual

Exiting tonnage tax: Types of exit

Operation of merger provisions: Forced exit

Where there is a merger between a tonnage tax group or company and a qualifying non-tonnage tax group or company (QNT) then, if QNT is the dominant party, the regime ceases as from the date of merger (FA00/SCH22/PARA123 (3)).


FA00/SCH22/PARA123 (merger between T and QNT) TTM17691
Merger between T and QNT TTM12320