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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 14 effect of election ceasing to be in force

FA00/SCH22/PARA14

A tonnage tax election that ceases to be in force ceases to have effect in relation to any company.

References

Period for which election is in force TTM02500