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|