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HMRC internal manual

Tonnage Tax Manual

Schedule 22 Finance Act 2000: Part XI offshore activities - Para 103 introduction


(1) This Part of this Schedule sets out special rules that apply where a qualifying ship operated by a tonnage tax company is engaged in offshore activities.

(2) The rules in this Part of this Schedule do not apply in an accounting period unless the total number of days in that period on which qualifying ships operated by that company are engaged in offshore activities exceeds 30.


Outline of offshore activities TTM11001