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HMRC internal manual

Tonnage Tax Manual

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S I 1480/2005

STATUTORY INSTRUMENTS 2005 No.1480

CORPORATION TAX

The Tonnage Tax (Exception of Financial Year 2005) Order 2005

Made 06/06/2005
   
Coming into force 01/07/2005

The Treasury, in exercise of the powers conferred upon them by paragraph 22B(2) of Schedule 22 to the Finance Act 2000, make the following Order:

Citation and commencement

  1. This Order may be cited as the Tonnage Tax (Exception of Financial Year 2005) Order 2005 and shall come into force on 1 July 2005.

  2. The financial year 2005 is designated as one in relation to which paragraph 22A of Schedule 22 to the Finance Act 2000 is not to have effect.

Name
  2005 Two of the Lords Commissioners of Her Majesty’s Treasury