Part 24A Shipping: Tonnage Tax (ss. 697A-697Q)

Comparing proposed amendment...


In force	697A. Interpretation (Part 24A).
In force	697B. Application.
In force	697C. Calculation of profits of tonnage tax company.
In force	697D. Election for tonnage tax.
In force	697E. Requirement that not more than 75 per cent of fleet tonnage is chartered in.
In force	697F. Requirement not to enter into tax avoidance arrangements.
In force	697G. Appeals.
In force	697H. Relevant shipping income: distributions of overseas shipping companies.
Deleted	697I. Relevant shipping income: cargo and passengers.
In force	697J. Relevant shipping income: foreign currency gains.
In force	697K. General exclusion of investment income.
In force	697L. Tonnage tax trade.
In force	697LA. Transactions between associated persons and between tonnage tax trade and other activities of same company.
In force	697LB. Treatment of finance costs.
In force	697M. Exclusion of reliefs, deductions and set-offs.
In force	697N. Chargeable gains.
In force	697O. Capital allowances: general.
In force	697P. Withdrawal of relief etc. on company leaving tonnage tax.
In force	697Q. Ten year disqualification from re-entry into tonnage tax.

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