- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
4.Plant and machinery other than expensive motor cars and long-life assets—writing-down basis
7.Plant and machinery used for the purposes of the company’s offshore activities—writing-down basis
8.Adjustments to be made for capital allowance purposes to the amount of qualifying expenditure for assets where a corporate partner leaves tonnage tax
9.Corporate partners—modifications of the requirements for being a qualifying company (with supplementary provision relating to finance leases)
10.Rules for calculating the tonnage tax profits and relevant shipping profits of a corporate partner
11.Ships chartered to partners—further provision relating to chartering in
12.Chargeable gains: use of assets by partnerships which include corporate partners
13.Transactions not at arm’s length between a partnership (where a corporate partner is a tonnage tax company) and another partner
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: