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HMRC internal manual

Tonnage Tax Manual

From
HM Revenue & Customs
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Schedule 22 Finance Act 2000: Part XV supplementary provisions - Para 143 meaning of ‘on bareboat charter terms’

FA00/SCH22/PARA143

In this Schedule a charter “on bareboat charter terms” means a hiring of a ship for a stipulated period on terms which give the charterer possession and control of the ship, including the right to appoint the master and crew.

References

Operating a ship: not regarded as where on bareboat charter terms TTM03100
   
Bareboat charters-out TTM03150
Bareboat charterparties TTM15110