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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 III qualifying companies and groups - Para 21 power to exclude other kinds of vessel

FA00/SCH22/PARA21

The Treasury may make provision by order amending Paragraph 20 so as to add any description of vessel to, or remove any description of vessel from, the kinds of vessel that are excluded from being qualifying ships for the purposes of this Schedule.

References

Excluded vessels TTM03610