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HMRC internal manual

Tonnage Tax Manual

HM Revenue & Customs
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Schedule 22 Finance Act 2000: Part XV supplementary provisions - Para 146 meaning of ‘company’ and related expressions


In this Schedule-

“company” means a body corporate or unincorporated association, but does not include a partnership;

“controlled foreign company” has the same meaning as in Chapter IV of Part XVII of the Taxes Act 1988 (tax avoidance: controlled foreign companies);

“single company” means a company that is not a member of a group.


Meaning of ‘qualifying company’ TTM03001
Outline of controlled foreign companies TTM07100