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HMRC internal manual

Tonnage Tax Manual

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HM Revenue & Customs
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Schedule 22 Finance Act 2000: Part IX the ring fence - capital allowances - Para 82 during - industrial buildings - mixed use

FA00/SCH22/PARA82

If any identifiable part of a building or structure is used for the purposes of a company’s tonnage tax trade, that part is treated for the purposes of Part 3 of the Capital Allowances Act 2001 as used otherwise than as an industrial building.

History

Amended by Schedule 2 CAA 2001. Up to 31s t March 2001 the paragraph read:

Where any identifiable part of a building or structure is used for the purposes of a company’s tonnage tax trade, that part is treated for the purposes of Part I of the Capital Allowances Act 1990 as used otherwise than as an industrial building or structure.

References

Buildings used in Tonnage Tax trade TTM09400