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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 147 index of defined expressions


In this Schedule the following expressions are defined or otherwise explained by the provisions indicated:

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 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