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HMRC internal manual

Tonnage Tax Manual

Schedule 22 Finance Act 2000: Part II Tonnage Tax elections - Para 15B power to provide further opportunities for withdrawal


(1) The Treasury may by order provide for further periods during which withdrawal notices under paragraph 15A may be given.

(2) Any such order may provide for that paragraph to apply, with such consequential adaptations as appear to the Treasury to be appropriate, in relation to any such further period as it applies in relation to the period specified in sub-paragraph (2) of that paragraph.

(3) The consequential adaptations that may be made include adaptations of the reference in sub-paragraph (3) of that paragraph to the period of three years ending with the day on which the Finance Act 2005 is passed.]


Schedule 7 Finance Act 2005 para 3 TTM20003