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HMRC internal manual

Tonnage Tax Manual

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


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.


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