SCHEDULE 22 Tonnage tax
Part XV Supplementary provisions
Index of defined expressions
147
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 |
F1. . . | F1. . . |
group | paragraph 116 |
group election | paragraph 7(1)(b) |
initial period | paragraph 10(1) (and see paragraph 11(2)) |
Inland Revenue | paragraph 145 |
F2lease (and lessor and lessee) (in Part X) | F2paragraph 89(2) |
leaving (or entering) tonnage tax | paragraph 2(2) |
member of group | paragraph 116 |
F3Member States' registers | F3paragraph 22B(7) |
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) |
F3qualifying dredger | F3paragraph 20(7) |
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)) |