The Tonnage Tax (Prescribed and Specified Matters) Regulations 2019
1Citation, commencement and interpretation
2Prescribed three year period
3Percentage of the tonnage tax fleet which is Community-flagged
4Revocation

2019 No. 398

Corporation Tax
Tonnage Tax

The Tonnage Tax (Prescribed and Specified Matters) Regulations 2019

Made

Laid before the House of Commons

Coming into force

The Treasury make these Regulations in exercise of the powers conferred by paragraph 22C(1)(a), (2)(a) and (7) of Schedule 22 to the Finance Act 20001.