Tonnage tax glossary

Many of the technical terms used in tonnage tax are defined in the legislation (and listed in FA00/SCH22/PARA147):

| Term | Statutory Reference | Manual Reference | || | 75 per cent limit | FA00/SCH22/PARA37 | TTM17226 | | associate (of an individual): | FA00/SCH22/PARA144 | TTM17796 | | bareboat charter terms | FA00/SCH22/PARA143 | TTM17791

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