147U.K.In this Schedule the following expressions are defined or otherwise explained by the provisions indicated:
| 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)) |