TTM17000 - Schedule 22 Finance Act 2000: contents

 

 

Part IX the ring fence - capital allowances
  1. TTM17381
    Para 68 introduction
  2. TTM17386
    Para 69 entry - plant and machinery - assets to be used wholly for Tonnage Tax trade
  3. TTM17391
    Para 70 entry - plant and machinery - assets to be used partly for Tonnage Tax trade
  4. TTM17396
    Para 71 entry - ships acquired and disposed of within twelve months
  5. TTM17401
    Para 72 entry - deferred balancing charge on disposal of ship
  6. TTM17406
    Para 73 during - plant and machinery - new expenditure partly for Tonnage Tax purposes
  7. TTM17411
    Para 74 during - plant and machinery - asset beginning to be used for Tonnage Tax trade
  8. TTM17416
    Para 75 during - plant and machinery - change of use of Tonnage Tax asset
  9. TTM17421
    Para 76 during - plant and machinery - change of use of non-Tonnage Tax asset
  10. TTM17426
    Para 77 during - plant and machinery - disposals
  11. TTM17431
    Para 78 during - plant and machinery - reduction of balancing charges
  12. TTM17436
    Para 79 during - plant and machinery - giving effect to balancing charge
  13. TTM17441
    Para 80 during - plant and machinery - deferment of balancing charge
  14. TTM17446
    Para 81 during - plant and machinery - surrender of unrelieved qualifying expenditure
  15. TTM17451
    Para 82 during - industrial buildings - mixed use
  16. TTM17456
    Para 83 during - industrial buildings - balancing charges
  17. TTM17461
    Para 84 during - industrial buildings - residue of qualifying expenditure
  18. TTM17466
    Para 85 exit - plant and machinery
  19. TTM17471
    Para 86 exit - industrial buildings
  20. TTM17476
    Para 87 meaning of 'not entitled to capital allowances'
  21. TTM17481
    Para 88 interpretation
Part X the ring fence - capital allowances - ship leasing
  1. TTM17486
    Para 89 introduction
  2. TTM17491
    Para 89A quantitative restrictions not to apply to ordinary charters
  3. TTM17496
    Para 90 defeased leasing
  4. TTM17501
    Para 91 defeased leasing - excepted forms of security
  5. TTM17506
    Para 91A long funding leases; conditions for alternative treatment
  6. TTM17511
    Para 91B lease to Tonnage Tax company or group
  7. TTM17516
    Para 91C Tonnage Tax company to operate qualifying ship
  8. TTM17521
    Para 91D Period and rate of sublease of qualifying ship
  9. TTM17526
    Para 91E anti-avoidance
  10. TTM17531
    Para 91F consequences of Paragraph 91A(2) ceasing to have effect
  11. TTM17536
    Para 92 sale and lease-back arrangements
  12. TTM17541
    Para 93 certificates required to support claim by finance lessor
  13. TTM17546
    Para 94 quantitative restrictions on allowances
  14. TTM17551
    Para 95 quantitative restrictions - further provisions as to rate bands, limit and pooling
  15. TTM17556
    Para 96 quantitative restrictions - meaning of 'cost of providing ship'
  16. TTM17561
    Para 97 quantitative restrictions - treatment of disposal proceeds
  17. TTM17566
    Para 98 quantitative restrictions - change of circumstances bringing case within restrictions
  18. TTM17571
    Para 99 quantitative restrictions - change of circumstances taking case out of restrictions
  19. TTM17576
    Para 100 determination of tax written down value, etc
  20. TTM17581
    Para 101 quantitative restrictions - power to alter amounts by regulations
  21. TTM17586
    Para 102 exclusion of leases entered into on or before 23 December 1999