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HMRC internal manual

Tonnage Tax Manual

Tonnage Tax Regulations 2000: contents


SI00/2303Made: 25 August 2000

Laid before the House of Commons: 25 August 2000

Coming into force: 31 August 2000

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by paragraphs 47, 85(3), 112(7), 113(4), and 130 to 136 of Schedule 22 to the Finance Act 2000 hereby make the following Regulations: