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HMRC internal manual

Tonnage Tax Manual

Schedule 22 Finance Act 2000: Part XII groups - Para 129 duty to notify Inland Revenue of group changes


(1) A tonnage tax company that becomes or ceases to be a member of a group, or of a particular group, must give notice to the Inland Revenue of that fact.

(2) The notice must be given within the period of twelve months beginning with the date on which the company became or ceased to be a member of the group.

(3) (amend TMA 1970 s 98 Table column 2)


Notification of group changes TTM12200