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HMRC internal manual

Tonnage Tax Manual

HM Revenue & Customs
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Schedule 22 Finance Act 2000: Part XIII partnerships - Para 130 introduction


(1) The Inland Revenue may make provision by regulations as to the application of this Schedule in relation to activities carried on by a company in partnership.

(2) Nothing in the following provisions of this Part of this Schedule shall be read as restricting the generality of this power.


Outline of Tonnage Tax rules for partnerships TTM13001
SI00/2303/REG8 CA adjustments where partner leaves tax TTM18008
SI00/2303/REG9 modifications to partner being qualifying company TTM18009
SI00/2303/REG10 Tonnage Tax profit of partner TTM18010
SI00/2303/REG11 ships chartered to partners TTM18011
SI00/2303/REG12 chargeable gains assets and partner TTM18012
SI00/2303/REG13 transactions between partnership and partner TTM18013