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The Tonnage Tax (Exception of Financial Year 2005) Order 2005
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- UK Statutory Instruments
- 2005 No. 1480
- Explanatory Note
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Explanatory Note
(This note is not part of the Order)
This Order disapplies paragraph 22A of Schedule 22 to the Finance Act 2000 for the financial year 2005 (which commenced on 1st April 2005: see section 834 of the Income and Corporation Taxes Act 1988). Paragraph 22A would otherwise have effect from 30th June 2005 (paragraph 22A(2)).
Paragraph 8 of Schedule 7 to the Finance Act 2005 introduced (to comply with European Community guidelines on State aid to maritime transport) a general requirement that ships entering the Tonnage Tax regime in future should be Community-flagged. Paragraph 22B(2) of Schedule 22 to the Finance Act 2000 gives the Treasury power to disapply that rule on a year-by-year basis (subject to certain conditions for the financial year 2006 onwards). This Order accordingly disapplies that rule for financial year 2005.
This Order imposes no costs on business.
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