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HMRC internal manual

Tonnage Tax Manual

From
HM Revenue & Customs
Updated
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Schedule 22 Finance Act 2000: Part XIII partnerships - Para 136 general

FA00/SCH22/PARA136

Regulations under this Part of this Schedule-

(a) may make different provision for different cases, and

(b) may contain such supplementary, incidental and transitional provision as appears to the Inland Revenue to be appropriate.

References

SI00/2303/REG9 supplementary provisions on finance leases TTM18009
   
Finance leasing TTM13310
SI00/2303/REG12 chargeable gains assets and partner TTM18012
Chargeable gains TTM13200