TTM17811 - Schedule 22 Finance Act 2000: Part XV supplementary provisions - Para 147 index of defined expressions
FA00/SCH22/PARA147
In this Schedule the following expressions are defined or otherwise explained by the provisions indicated:
| Defined expression | Para | Guidance |
|---|---|---|
| associate (of an individual) | Para 144 | TTM17796 |
| bareboat charter terms | Para 143 | TTM17791 |
| capital allowances (in Part IX) | Para 88(1) | TTM17481 |
| Certificate of non-compliance (with training requirement) | Para 32 | TTM17201 |
| Company | Para 146 | TTM17806 |
| Company election | Para 7(1)(a) | TTM17031 |
| Control | Para 118, and see Para 117 | TTM17666 TTM17661 |
| Controlled foreign company | Para 146 | TTM17806 |
| Core qualifying activities | Para 46 | TTM17271 |
| Cost of providing the ship (in Part X) | Para 96 | TTM17556 |
| Demerger | Para 121(1) | TTM17681 |
| Dominant party (in relation to a merger) | Para 126 | TTM17701 |
| Entering (or leaving) tonnage tax | Para 2(2) | TTM17006 |
| Finance costs (in Paras 61 and 62) | Para 63 | TTM17356 |
| Finance lease (and lessor and lessee) (in Part X) | Para 89(2) | TTM17486 |
| Group | Para 116 | TTM17656 |
| Group election | Para 7(1)(b) | TTM17031 |
| Initial period | Para 10(1), and see Para 11(2) | TTM17046 TTM17051 |
| Inland Revenue | Para 145 | TTM17801 |
| Leaving (or entering) tonnage tax | Para 2(2) | TTM17006 |
| Member of group | Para 116 | TTM17656 |
| Member States’ registers (repealed) | Para 22B(7) | TTM17121 |
| Merger | Para 121(1) | TTM17681 |
| Minimum training obligation | Para 24 | TTM17161 |
| Offshore activities (in Part XI) | Para 104 | TTM17596 |
| Offshore profits (in Part XI) | Para 107(1) | TTM17611 |
| Payments in lieu of training | Para 29 | TTM17186 |
| Pooling and related expressions (in Parts IX, X and XI) | Para 88(2) and (3) | TTM17481 |
| operating (a ship) | Para 18 | TTM17096 |
| qualifying activity and qualifying expenditure (in Parts IX, X and XI) | Para 88(1) | TTM17481 |
| qualifying company | Para 16(1), and see Para 17 | TTM17086 TTM17091 |
| qualifying dredge | Para 20(7) | TTM17106 |
| qualifying group | Para 16(2) | TTM17086 |
| qualifying incidental activities | Para 48 | TTM17281 |
| qualifying secondary activities | Para 47 | TTM17276 |
| qualifying ship | Paras 19 to 22 | TTM17101 TTM17106 TTM17111 TTM17116 TTM17121 |
| relevant shipping income | Para 44(2) | TTM17261 |
| relevant shipping profits | Para 44(1), and see Para 108(2) | TTM17261 TTM17616 |
| renewal election | Para 15(1) | TTM17071 |
| the 75%; limit (on chartered-in tonnage) | Para 37 | TTM17226 |
| ship | Para 142 | TTM17786 |
| single company | Para 146 | TTM17806 |
| subject to tonnage tax | Para 2(2) | TTM17006 |
| tonnage | Para 6(1) | TTM17026 |
| tonnage tax | Para 1(1) | TTM17001 |
| tonnage tax activities | Para 45, and see Para 108(1) | TTM17226 TTM17616 |
| tonnage tax asset (in Parts VIII and XI) | Para 64 | TTM17361 |
| tonnage tax company | Para 2(1) | TTM17006 |
| tonnage tax election | Para 1(2), and see Part II | TTM17001 |
| tonnage tax group | Para 2(1) | TTM17006 |
| tonnage tax pool (in Part IX) | Para 69 | TTM17386 |
| tonnage tax profits | Paras 3 to 5, and see Part XI | TTM17011 TTM17016 TTM17021 |
| tonnage tax trade | Para 53(1) | TTM17306 |
| training commitment | Para 25, and see Paras 27(4) and (5) and 28(2) | TTM17166 TTM17176 TTM17181 |