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HMRC internal manual

Tonnage Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Schedule 22 Finance Act 2000: Part VII the ring fence - Para 52 accounting period ends on entry or exit

FA00/SCH22/PARA52

An accounting period ends (if it would not otherwise do so) when a company enters or leaves tonnage tax.

References

Accounting periods TTM07010