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HMRC internal manual

Tonnage Tax Manual

HM Revenue & Customs
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Tonnage Tax Manual: recent changes

Below are details of the amendments that were published on 03 October 2011 (see the update index for all updates)

Page Details of update
TTM03050 Clarity improved




TTM03840 The effect of these amendments is broadly to restore the guidance to the position before amendments were made in 2009. A full consultation will take place with the shipping industry with a view to agreeing guidance for the future.  
  TTM03835 Added to explain how the strategic and commercial management test may be met in relation to vessels chartered in on time charter.