This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Tonnage Tax Manual

Schedule 22 Finance Act 2000: Part I introductory - Para 2 Tonnage Tax companies and groups


(1) In this Schedule a “tonnage tax company” or “Tonnage Tax group” means a company or group in relation to which a Tonnage Tax election has effect.

(2) References in this Schedule to a company entering or leaving Tonnage Tax are to its becoming or ceasing to be a Tonnage Tax company.

References to a company being subject to Tonnage Tax have a corresponding meaning.


Outline of Tonnage Tax elections TTM02001