Ships
Arrest of crew member for offence under customs and excises Acts
Arrival/departure, time of
Assessments and adjustment of assessments
Attribution of deferred amounts
Amounts ceasing to be attributable
Earlier expenditure
Effect of
New expenditure
Notification where no entitlement to defer amounts
Variation of expenditure
Capital allowances
Balancing charge deferment
Connected persons
Discontinuance of qualifying activity
Election for single ship pool not to apply
First-year allowances
Generally
Group relief
Jack-up drilling rigs and similar vessels
Leased assets
Long-life assets
Loss relief
Meaning
Old rules (before 1 April 2013)
Plant and machinery allowances
Roll-over relief for balancing charge
Rules from 1 April 2013
Sale/scrapping/non-qualifying activity use
Single ship pool
Writing-down
Writing-down allowances
Capital allowances, pooling
Capital goods scheme
Cases on goods supplied during journey starting and ending in EU
Catering services, place of supply
EU on-board services supplied where performed or use and enjoyment occurs
Generally
Chargeable gains of companies, currency to be used
Charter, scope of exemption
Chartering
Corporate venturing scheme
Enterprise investment scheme
Generally
Supply of services
Venture capital trusts
Commercial ships, meaning
Community transport, place of supply of goods
Corporate venturing scheme, excluded activities
Cruise
Games of chance, exemption
Place of supply of goods and meaning of 'stop in a third territory'
Cruises
Deferment of balancing charges
Claim
Conditions for
Connected persons
Effect of
Limit on amount deferred
Old ships, amount taken into account
Deferment of balancing charges change in person carrying on qualifying activity
Derivative contracts
Double taxation relief
End sub-lease to non-UK resident user, capital allowances
Enterprise investment scheme excluded activities
Enterprise management incentives, excluded activities
EU transport
Generally
Place of supply
First-year allowances
Fuel
Exemption
Goods treated as stores
Generally
Zero-rating
Groups of companies
Leasing
Location of assets
Long-life asset, excluded expenditure
Losses
Meaning
New
New means of transport
New shipping expenditure
Basic meaning
Exclusions
Later events
Not incurred by ship owner
Object to secure deferment
Previously owned ship
Non-taxable insurance contracts
Not brought into use
Overseas leasing
Place of supply of goods
Place of supply of goods and services, Community transport
Pooling
Disposal events
Election to use appropriate non-ship pool
Expenditure not to be allocated
Generally
Postponement of allowances
Effect of
Generally
Provisions, exemption
Qualifying
Letting on hire
Meaning
Modification or conversion
Supply of life jackets, life rafts, smoke hoods and similar safety equipment
Supply of parts or equipment
Supply of parts or equipment to government department
Supply, repair or maintenance
Qualifying ships
Basic meaning
Non-qualifying ships
Registration requirements
Under 100 tons
Replacement of business assets
Rollover relief
Sea-going, fuelling and provisioning
Seafarers
Shipbuilders' relief
Stores for use on
Supplies to persons departing from member states
Supply of services to meet needs of vessels or their cargoes
Supply, modification, repair, maintenance, chartering and hiring
Tax-free shops
Tax-free shops, zero-rating
Tonnage tax
Venture capital trust relief excluded activities
Vessel, meaning
Zero-rating
Actual design rather than intended residential use
Charters
Classification
Design services
Equipment and furnishings
Full and part charters
Handling services at ports
Hotel and taxi services for crew
Letting on hire
Other related services
Partly-completed vessel
Parts and equipment for qualifying ships
Passenger transport
Pilotage, salvage and towage services
Qualifying parts and equipment
Qualifying ship
Safety equipment for qualifying ships
Supplies before item seaworthy
Supply, repair and maintenance
Surveying services
UK law v EU law: design v use