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