SCHEDULES
SCHEDULE 22Tonnage tax
Part IIntroductory
Tonnage tax companies and groups
2
1
In this Schedule a “tonnage tax company” or “tonnage tax group” means a company or group in relation to which a tonnage tax election has effect.
2
References in this Schedule to a company entering or leaving tonnage tax are to its becoming or ceasing to be a tonnage tax company.
References to a company being subject to tonnage tax have a corresponding meaning.