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Finance Act 2000
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- Act applied (with modifications) by S.I. 2011/245 Sch. 6 Pt. 1
- Act modified by S.I. 2009/317 art. 3 Sch.
- Blanket amendment text amended by S.I. 2011/1043 art. 3 6
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- S.I. 2003/603 art. 2 commences (2002 c. 23)
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- S.I. 2003/1725 art. 2 commences (2002 c. 9)
- S.I. 2003/1900 art. 2 commences (2003 c. 21)
- S.I. 2003/2093 art. 2 commences (2002 c. 40)
- S.I. 2003/2622 art. 2 commences (2002 c. 23)
- S.I. 2003/3142 art. 2-4 commences (2002 c. 11 and 2003 c. 21)
- S.I. 2004/2066 art. 2 commences (2003 c. 39)
- S.I. 2004/3268 art. 2 commences (2004 c. 12)
- S.I. 2005/123 art. 2 commences (2004 c. 12)
- S.I. 2005/950 art. 2-4 commences (2003 c. 44)
- S.I. 2005/1126 art. 2 commences (2005 c. 11)
- S.I. 2005/1713 art. 2 commences (2003 c. 14)
- S.I. 2005/2122 art. 2 amendment to earlier commencing SI 2005/950 Sch. 2 para. 23
- S.I. 2007/2901 art. 2 commences (2006 c. 25)
- S.I. 2007/2902 art. 2 commences (2007 c. 11)
- S.I. 2008/1928 art. 2 commences (2008 c. 9)
- S.I. 2009/511 art. 2 commences (2008 c. 9)
- S.I. 2009/571 art. 2-5 commences (2008 c. 9)
- S.I. 2010/815 art. 2 commences (2009 c. 10)
- S.I. 2010/867 art. 2 commences (2009 c. 10)
- S.R. 2006/21 art. 2 commences (S.I. 2005/1455 (N.I.))
- S.R. 2006/22 art. 2-7 transitional provisions for effects of SR 2006/21
- S.R. 2006/63 art. 2 commences (S.I. 2004/1501 (N.I.))
- S.R. 2007/37 art. 2 commences (S.I. 2006/3337 (N.I.))
147In this Schedule the following expressions are defined or otherwise explained by the provisions indicated:E+W+S+N.I.
| associate (of an individual) | paragraph 144 |
| bareboat charter terms | paragraph 143 |
| capital allowances (in Part IX) | paragraph 88(1) |
| certificate of non-compliance (with training requirement) | paragraph 32 |
| company | paragraph 146 |
| company election | paragraph 7(1)(a) |
| control | paragraph 118 (and see paragraph 117) |
| controlled foreign company | paragraph 146 |
| core qualifying activities | paragraph 46 |
| cost of providing the ship (in Part X) | paragraph 96 |
| demerger | paragraph 121(1) |
| dominant party (in relation to a merger) | paragraph 126 |
| entering (or leaving) tonnage tax | paragraph 2(2) |
| finance costs (in paragraphs 61 and 62) | paragraph 63 |
| finance lease (and lessor and lessee) (in Part X) | paragraph 89(2) |
| group | paragraph 116 |
| group election | paragraph 7(1)(b) |
| initial period | paragraph 10(1) (and see paragraph 11(2)) |
| Inland Revenue | paragraph 145 |
| leaving (or entering) tonnage tax | paragraph 2(2) |
| member of group | paragraph 116 |
| merger | paragraph 121(1) |
| minimum training obligation | paragraph 24 |
| offshore activities (in Part XI) | paragraph 104 |
| offshore profits (in Part XI) | paragraph 107(1) |
| payments in lieu of training | paragraph 29 |
| pooling and related expressions (in Parts IX, X and XI) | paragraph 88(2) and (3) |
| operating (a ship) | paragraph 18 |
| qualifying activity and qualifying expenditure (in Parts IX, X and XI) | paragraph 88(1) |
| qualifying company | paragraph 16(1) (and see paragraph 17) |
| qualifying group | paragraph 16(2) |
| qualifying incidental activities | paragraph 48 |
| qualifying secondary activities | paragraph 47 |
| qualifying ship | paragraphs 19 to 22 |
| relevant shipping income | paragraph 44(2) |
| relevant shipping profits | paragraph 44(1) (and see paragraph 108(2)) |
| renewal election | paragraph 15(1) |
| the 75% limit (on chartered-in tonnage) | paragraph 37 |
| ship | paragraph 142 |
| single company | paragraph 146 |
| subject to tonnage tax | paragraph 2(2) |
| tonnage | paragraph 6(1) |
| tonnage tax | paragraph 1(1) |
| tonnage tax activities | paragraph 45 (and see paragraph 108(1)) |
| tonnage tax asset (in Parts VIII and XI) | paragraph 64 |
| tonnage tax company | paragraph 2(1) |
| tonnage tax election | paragraph 1(2) (and see Part II) |
| tonnage tax group | paragraph 2(1) |
| tonnage tax pool (in Part IX) | paragraph 69 |
| tonnage tax profits | paragraphs 3 to 5 (and see Part XI) |
| tonnage tax trade | paragraph 53(1) |
| training commitment | paragraph 25 (and see paragraphs 27(4) and (5) and 28(2)) |
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