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HMRC internal manual

Tonnage Tax Manual

From
HM Revenue & Customs
Updated
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Schedule 22 Finance Act 2000: Part II Tonnage Tax elections - Para 9 person by whom election to be made

FA00/SCH22/PARA9

(1) A company election must be made by the company concerned.

(2) A group election must be made jointly by all the qualifying companies in the group.

References

Form of election TTM02110