Tonnage tax | Croner-i Tax and Accounting

Anti-avoidance provisions

Appeals

Legislation/Regulatory – FA2000 Sch. 22, para. 43

Appeals against exclusions

Associate, meaning

Legislation/Regulatory – FA2000 Sch. 22, para. 144

HMRC Guidance – TTM02001 ; TTM02500 ; TTM04001 ; TTM04010 ; TTM12030 ; TTM12040 ; TTM12050 ; TTM12060 ; TTM13010 ; TTM15010 ; TTM17001 ; TTM17066 ; TTM17796 ; TTMGLOSSARY

Avoidance of tax, requirement not to enter in

Legislation/Regulatory – FA2000 Sch. 22, para. 41, 42

HMRC Guidance – EIM32612 ; TTM01200 ; TTM01300 ; TTM03835 ; TTM05501 ; TTM05510 ; TTM05530 ; TTM06001 ; TTM07230 ; TTM14001 ; TTM14070 ; TTM17016 ; TTM17246 ; TTM17251

Bareboat charter terms, meaning

Legislation/Regulatory – FA2000 Sch. 22, para. 143

HMRC Guidance – TTM02001 ; TTM02500 ; TTM03150 ; TTM04001 ; TTM04010 ; TTM05110 ; TTM13010 ; TTM15010 ; TTM15110 ; TTM15120 ; TTM15130 ; TTM17001 ; TTM17066 ; TTM17791 ; TTMGLOSSARY

Capital allowances, ring fencing of

Disposal of plant and machinery, lessor companies

Commentary – Tax Reporter ¶792-590

Effect of lessee's joining the regime

Commentary – Tax Reporter ¶1172-000

Effect of lessee's leaving the regime

Commentary – Tax Reporter ¶1172-025

Generally

Commentary – Tax Reporter ¶792-500–Tax Reporter ¶793-300

Industrial buildings

Commentary – Tax Reporter ¶792-640

Lessors: complete denial

Commentary – Tax Reporter ¶1171-925

Lessors: generally

Commentary – Tax Reporter ¶1171-900

Lessors: long funding leases

Commentary – Tax Reporter ¶1171-950

Lessors: quantitative restriction

Commentary – Tax Reporter ¶1171-935

Offshore activities

Commentary – Tax Reporter ¶793-000

Plant and machinery allowances

Commentary – Tax Reporter ¶792-520–Tax Reporter ¶792-620

Sales of lessors

Commentary – Tax Reporter ¶792-500

Ship leasing

Commentary – Tax Reporter ¶792-680

Transfer of trade

Commentary – Tax Reporter ¶792-180

Chargeable gains and allowable losses

Disposal of tonnage tax asset

Legislation/Regulatory – FA2000 Sch. 22, para. 65 ; SI 2000/2303 reg. 12

HMRC Guidance – TTM01330 ; TTM08010 ; TTM08200 ; TTM08210 ; TTM11250 ; TTM15010 ; TTM17026 ; TTM17366 ; TTMGLOSSARY

Losses brought forward

Legislation/Regulatory – FA2000 Sch. 22, para. 66

HMRC Guidance – TTM01330 ; TTM08020 ; TTM15010 ; TTM17026 ; TTM17371 ; TTMGLOSSARY

Offshore activities

Legislation/Regulatory – FA2000 Sch. 22, para. 109

HMRC Guidance – TTM02001 ; TTM02160 ; TTM02265 ; TTM04001 ; TTM04010 ; TTM11250 ; TTM13010 ; TTM15010 ; TTM17001 ; TTM17046 ; TTM17621 ; TTMGLOSSARY

Roll-over relief for business assets

Legislation/Regulatory – FA2000 Sch. 22, para. 67

Tonnage tax assets

Legislation/Regulatory – FA2000 Sch. 22, para. 64

HMRC Guidance – TTM01330 ; TTM06010 ; TTM08001 ; TTM08100 ; TTM15010 ; TTM17026 ; TTM17361 ; TTMGLOSSARY

Chargeable gains/allowable losses

Assets qualifying for special treatment

Commentary – Tax Reporter ¶792-320

Capital losses brought forward

Commentary – Tax Reporter ¶792-360

Effect of ring fence

Commentary – Tax Reporter ¶792-340

HMRC Guidance – TTM08001

Exit charge

Commentary – Tax Reporter ¶793-240

Partnerships

Commentary – Tax Reporter ¶793-180

Roll-over relief

Commentary – Tax Reporter ¶792-380

Chartered-in, 75 per cent test

Legislation/Regulatory – FA2000 Sch. 22, para. 37-40 ; SI 2000/2303 reg. 11

HMRC Guidance – EIM32612 ; TTM01200 ; TTM01300 ; TTM02070 ; TTM03835 ; TTM05001 ; TTM05010 ; TTM05100 ; TTM05110 ; TTM05120 ; TTM05200 ; TTM05230 ; TTM05300 ; TTM05310 ; TTM05330 ; TTM06001 ; TTM07230 ; TTM12210 ; TTM12220 ; TTM14001 ; TTM14060 ; TTM15010 ; TTM17011 ; TTM17016 ; TTM17226 ; TTM17241 ; TTMGLOSSARY

Community flagging rules

Commentary – Tax Reporter ¶790-680–Tax Reporter ¶790-760 ; Tax Reporter ¶793-300

Compliance with standards

Commentary – Tax Reporter ¶791-440

Control

Commentary – Tax Reporter ¶793-020

Controlled foreign companies

Commentary – Tax Reporter ¶792-060

Controlled foreign companies profits

Legislation/Regulatory – FA2000 Sch. 22, para. 54, 57

Definitions

Legislation/Regulatory – FA2000 Sch. 22, para. 146

HMRC Guidance – TTM02001 ; TTM02500 ; TTM04001 ; TTM04010 ; TTM07100 ; TTM13010 ; TTM15010 ; TTM17001 ; TTM17066 ; TTM17806 ; TTMGLOSSARY

Definitions and terms

Commentary – Tax Reporter ¶793-280

Demergers

Commentary – Tax Reporter ¶793-060

Elections

Ceasing to be in force

Legislation/Regulatory – FA2000 Sch. 22, para. 14

HMRC Guidance – TTM02001 ; TTM02500 ; TTM04001 ; TTM04010 ; TTM13010 ; TTM15010 ; TTM17001 ; TTM17066 ; TTMGLOSSARY

Clearance procedures

Commentary – Tax Reporter ¶790-240

Company or group

Legislation/Regulatory – FA2000 Sch. 22, para. 7

HMRC Guidance – TTM02001 ; TTM02100 ; TTM13010 ; TTM15010 ; TTM17031 ; TTMGLOSSARY

Further period for making

Commentary – Tax Reporter ¶790-220 ; Tax Reporter ¶790-280

Generally

Commentary – Tax Reporter ¶790-020

Initial period

Commentary – Tax Reporter ¶790-200

Method of making

Legislation/Regulatory – FA2000 Sch. 22, para. 8

HMRC Guidance – TTM02110 ; TTM02120 ; TTM17036

Period for which election in force

Legislation/Regulatory – FA2000 Sch. 22, para. 13

HMRC Guidance – TTM02001 ; TTM02500 ; TTM04001 ; TTM04010 ; TTM13010 ; TTM14001 ; TTM14010 ; TTM15010 ; TTM17001 ; TTM17061 ; TTMGLOSSARY

Period in force

Commentary – Tax Reporter ¶790-300

Person by whom election to be made

Legislation/Regulatory – FA2000 Sch. 22, para. 9

HMRC Guidance – TTM02110 ; TTM02120 ; TTM17041

Power to provide further opportunities

Legislation/Regulatory – FA2000 Sch. 22, para. 11 ; SI 2005/1449

HMRC Guidance – TTM02001 ; TTM02180 ; TTM04001 ; TTM04010 ; TTM13010 ; TTM15010 ; TTM17001 ; TTM17051 ; TTMGLOSSARY

Procedures

Commentary – Tax Reporter ¶790-240

Renewal

Commentary – Tax Reporter ¶790-380

Legislation/Regulatory – FA2000 Sch. 22, para. 15

HMRC Guidance – TTM02001 ; TTM02600 ; TTM04001 ; TTM04010 ; TTM13010 ; TTM15010 ; TTM17001 ; TTM17071 ; TTMGLOSSARY

Taking effect

Commentary – Tax Reporter ¶790-260

Ten-year period

Commentary – Tax Reporter ¶790-300

Timing

Commentary – Tax Reporter ¶790-200

When election may be made

Legislation/Regulatory – FA2000 Sch. 22, para. 10

HMRC Guidance – TTM02001 ; TTM02160 ; TTM02265 ; TTM04001 ; TTM04010 ; TTM13010 ; TTM15010 ; TTM17001 ; TTM17046 ; TTMGLOSSARY

When election takes effect

Legislation/Regulatory – FA2000 Sch. 22, para. 12

HMRC Guidance – TTM02001 ; TTM02190 ; TTM02200 ; TTM02210 ; TTM02220 ; TTM02230 ; TTM02240 ; TTM02260 ; TTM04001 ; TTM04010 ; TTM13010 ; TTM15010 ; TTM17001 ; TTM17056 ; TTMGLOSSARY

Withdrawal notices

Commentary – Tax Reporter ¶790-320 ; Tax Reporter ¶790-340 ; Tax Reporter ¶790-360

Legislation/Regulatory – FA2000 Sch. 22, para. 15A, 15B ; FA2005 Sch. 7, para. 19

HMRC Guidance – TTM02001 ; TTM02600 ; TTM04001 ; TTM04010 ; TTM13010 ; TTM15010 ; TTM17001 ; TTM17071 ; TTM17106 ; TTM17111 ; TTM17601 ; TTMGLOSSARY

Environmental performance standards, compliance with

Commentary – Tax Reporter ¶791-440

Exit charge

Balancing charges

Commentary – Tax Reporter ¶793-260

Chargeable gains

Commentary – Tax Reporter ¶793-240

Finance costs

Group company

Legislation/Regulatory – FA2000 Sch. 22, para. 62

HMRC Guidance – TTM01330 ; TTM05510 ; TTM07400 ; TTM07430 ; TTM07440 ; TTM07470 ; TTM15010 ; TTM17026 ; TTM17351 ; TTMGLOSSARY

Long funding operating lease

Legislation/Regulatory – FA2000 Sch. 22, para. 63

Meaning

Legislation/Regulatory – FA2000 Sch. 22, para. 63

Single company

Legislation/Regulatory – FA2000 Sch. 22, para. 61

HMRC Guidance – TTM01330 ; TTM07400 ; TTM07420 ; TTM15010 ; TTM17026 ; TTM17346 ; TTMGLOSSARY

Finance leases

Commentary – Tax Reporter ¶792-680

Financial year

Legislation/Regulatory – SI 2005/1480 ; SI 2007/850

Flagging

Legislation/Regulatory – FA2000 Sch. 22, para. 22A-22F ; FA2005 Sch. 7, para. 20, 21 ; HMRCBrf 04/08 ; HMRCBrf 07/11 ; HMRCBrf 08/12 ; SI 2005/1480 ; SI 2006/333 ; SI 2007/850

HMRC Guidance – TTM01030 ; TTM02001 ; TTM03700 ; TTM03710 ; TTM03720 ; TTM03945 ; TTM15010 ; TTM17006 ; TTM17121 ; TTMGLOSSARY

Flagging rules

Generally

Commentary – Tax Reporter ¶790-680

Member states registers, meaning

Commentary – Tax Reporter ¶793-300

Qualifying dredgers and tugs

Commentary – Tax Reporter ¶790-740

Ships other than dredgers and tugs

Commentary – Tax Reporter ¶790-700 ; Tax Reporter ¶790-720

Subsequent re-flagging of qualifying dredgers or tugs

Commentary – Tax Reporter ¶790-760

General operation

Legislation/Regulatory – SP 4/00

Generally

Commentary – Tax Reporter ¶790-000

Groups

Commentary – Tax Reporter ¶793-020

Groups of companies

Arrangements for dealing with group matters

Legislation/Regulatory – FA2000 Sch. 22, para. 120

HMRC Guidance – TTM02001 ; TTM02070 ; TTM02190 ; TTM02200 ; TTM02210 ; TTM02220 ; TTM02230 ; TTM02240 ; TTM02260 ; TTM04001 ; TTM04010 ; TTM12200 ; TTM12210 ; TTM12220 ; TTM12230 ; TTM12240 ; TTM12250 ; TTM12260 ; TTM13010 ; TTM15010 ; TTM17001 ; TTM17056 ; TTM17676 ; TTMGLOSSARY

Control

Legislation/Regulatory – FA2000 Sch. 22, para. 117, 118

HMRC Guidance – TTM02001 ; TTM02180 ; TTM04001 ; TTM04010 ; TTM12020 ; TTM12070 ; TTM12080 ; TTM12090 ; TTM13010 ; TTM15010 ; TTM17001 ; TTM17051 ; TTM17661 ; TTM17666 ; TTMGLOSSARY

Meaning

Legislation/Regulatory – FA2000 Sch. 22, para. 116

HMRC Guidance – TTM02001 ; TTM02180 ; TTM03010 ; TTM04001 ; TTM04010 ; TTM12001 ; TTM12010 ; TTM13010 ; TTM15010 ; TTM17001 ; TTM17051 ; TTM17656 ; TTMGLOSSARY

Mergers and demergers

Legislation/Regulatory – FA2000 Sch. 22, para. 121-129

HMRC Guidance – TTM02001 ; TTM02190 ; TTM02200 ; TTM02210 ; TTM02220 ; TTM02230 ; TTM02240 ; TTM02260 ; TTM04001 ; TTM04010 ; TTM12200 ; TTM12250 ; TTM12300 ; TTM12400 ; TTM12410 ; TTM13010 ; TTM15010 ; TTM17001 ; TTM17056 ; TTM17681 ; TTM17721 ; TTMGLOSSARY

Treatment as member of more than one group

Legislation/Regulatory – FA2000 Sch. 22, para. 119

HMRC Guidance – TTM02001 ; TTM02180 ; TTM04001 ; TTM04010 ; TTM12100 ; TTM13010 ; TTM15010 ; TTM17001 ; TTM17051 ; TTM17671 ; TTMGLOSSARY

Health and safety standards, compliance with

Commentary – Tax Reporter ¶791-440

Industrial buildings allowances

Balancing charges

Legislation/Regulatory – FA2000 Sch. 22, para. 83

HMRC Guidance – TTM02110 ; TTM02120 ; TTM09410 ; TTM17036 ; TTM17456

Mixed use

Legislation/Regulatory – FA2000 Sch. 22, para. 82

HMRC Guidance – TTM02110 ; TTM02120 ; TTM09400 ; TTM17036 ; TTM17451

Industrial buildings rules

Commentary – Tax Reporter ¶792-640

Leasing ships

Commentary – Tax Reporter ¶792-680

Leasing ships, capital allowances

Certificates required to support claim by finance lessor

Legislation/Regulatory – FA2000 Sch. 22, para. 93 ; FA2003 Sch. 32, para. 4(3)

HMRC Guidance – TTM02110 ; TTM02120 ; TTM10300 ; TTM17041 ; TTM17541

Defeased leasing

Legislation/Regulatory – FA2000 Sch. 22, para. 90, 91

HMRC Guidance – TTM02110 ; TTM02120 ; TTM10100 ; TTM10110 ; TTM10120 ; TTM10130 ; TTM10160 ; TTM15010 ; TTM17041 ; TTM17496 ; TTM17501 ; TTMGLOSSARY

Determination of tax written down value etc.

Legislation/Regulatory – FA2000 Sch. 22, para. 100

HMRC Guidance – TTM02001 ; TTM02160 ; TTM02265 ; TTM04001 ; TTM04010 ; TTM10480 ; TTM10520 ; TTM10530 ; TTM13010 ; TTM15010 ; TTM17001 ; TTM17046 ; TTM17576 ; TTMGLOSSARY

Exception for ordinary charters

Legislation/Regulatory – FA2000 Sch. 22, para. 89A ; FA2003 Sch. 32, para. 4

HMRC Guidance – TTM02110 ; TTM02120 ; TTM05510 ; TTM10010 ; TTM10020 ; TTM10520 ; TTM15010 ; TTM17036 ; TTM17486 ; TTMGLOSSARY

Finance leases

Legislation/Regulatory – SI 2000/2303 reg. 9

Generally

Legislation/Regulatory – FA2000 Sch. 22, para. 89

HMRC Guidance – TTM02110 ; TTM02120 ; TTM05510 ; TTM10010 ; TTM10020 ; TTM10520 ; TTM15010 ; TTM17036 ; TTM17486 ; TTMGLOSSARY

Long funding leases

Legislation/Regulatory – FA2000 Sch. 22, para. 91A-91F

HMRC Guidance – TTM02110 ; TTM02120 ; TTM10100 ; TTM10110 ; TTM10120 ; TTM10130 ; TTM17041 ; TTM17501

Quantative restrictions

Legislation/Regulatory – FA2000 Sch. 22, para. 89A, 94-101 ; FA2008 s. 80(8)-(12)

HMRC Guidance – TTM02001 ; TTM02110 ; TTM02120 ; TTM02160 ; TTM02265 ; TTM04001 ; TTM04010 ; TTM10400 ; TTM10410 ; TTM13010 ; TTM15010 ; TTM17001 ; TTM17041 ; TTM17046 ; TTM17546 ; TTM17581 ; TTMGLOSSARY

Sale and lease-back arrangements

Legislation/Regulatory – FA2000 Sch. 22, para. 92

HMRC Guidance – TTM02110 ; TTM02120 ; TTM10100 ; TTM10200 ; TTM10210 ; TTM17041 ; TTM17536

Lessor companies

Disposal of plant and machinery

Commentary – Tax Reporter ¶792-590

Sales of

Commentary – Tax Reporter ¶792-500 ; Tax Reporter ¶793-280

Transfer of trade

Commentary – Tax Reporter ¶792-180

Loss relief

Commentary – Tax Reporter ¶792-100

Machinery and plant allowances

Adjustments to amount of qualifying expenditure where corporate partner leaves tonnage tax

Legislation/Regulatory – SI 2000/2303 reg. 8

Asset beginning to be used for tonnage tax trade

Legislation/Regulatory – FA2000 Sch. 22, para. 74

HMRC Guidance – TTM02001 ; TTM02100 ; TTM09010 ; TTM13010 ; TTM15010 ; TTM17031 ; TTM17411 ; TTMGLOSSARY

Balancing charge, giving effect to

Legislation/Regulatory – FA2000 Sch. 22, para. 79, 79A ; FA2012 s. 24(10)

HMRC Guidance – TTM02001 ; TTM02100 ; TTM09220 ; TTM13010 ; TTM15010 ; TTM17031 ; TTM17436 ; TTMGLOSSARY

Change of use of non-tonnage tax asset

Legislation/Regulatory – FA2000 Sch. 22, para. 76

HMRC Guidance – TTM02001 ; TTM02100 ; TTM13010 ; TTM15010 ; TTM17031 ; TTM17421 ; TTMGLOSSARY

Change of use of tonnage tax asset

Legislation/Regulatory – FA2000 Sch. 22, para. 75

HMRC Guidance – TTM02001 ; TTM02100 ; TTM09110 ; TTM09120 ; TTM09130 ; TTM13010 ; TTM15010 ; TTM17031 ; TTM17416 ; TTMGLOSSARY

Defeased leasing

Legislation/Regulatory – FA2000 Sch. 22, para. 90-102

HMRC Guidance – TTM02001 ; TTM02160 ; TTM02265 ; TTM04001 ; TTM04010 ; TTM10001 ; TTM10020 ; TTM10400 ; TTM13010 ; TTM15010 ; TTM17001 ; TTM17046 ; TTM17586 ; TTMGLOSSARY

Deferment of balancing charge

Legislation/Regulatory – FA2000 Sch. 22, para. 72, 80

HMRC Guidance – TTM02001 ; TTM02100 ; TTM02110 ; TTM02120 ; TTM09200 ; TTM09230 ; TTM09250 ; TTM13010 ; TTM15010 ; TTM17031 ; TTM17036 ; TTM17401 ; TTM17441 ; TTMGLOSSARY

Definitions

Legislation/Regulatory – FA2000 Sch. 22, para. 88

HMRC Guidance – TTM02110 ; TTM02120 ; TTM09001 ; TTM09140 ; TTM10520 ; TTM15010 ; TTM17036 ; TTM17481 ; TTMGLOSSARY

Disposals

Legislation/Regulatory – FA2000 Sch. 22, para. 77

HMRC Guidance – TTM02001 ; TTM02100 ; TTM09010 ; TTM09150 ; TTM13010 ; TTM15010 ; TTM17031 ; TTM17426 ; TTMGLOSSARY

Exit from tonnage tax

Legislation/Regulatory – FA2000 Sch. 22, para. 85 ; SI 2000/2303

HMRC Guidance – TTM02110 ; TTM02120 ; TTM02710 ; TTM09300 ; TTM09310 ; TTM09320 ; TTM09330 ; TTM09340 ; TTM14090 ; TTM14100 ; TTM17036 ; TTM17466

Expensive motor cars, writing-down basis

Legislation/Regulatory – SI 2000/2303 reg. 4, 5

Generally

Legislation/Regulatory – FA2000 Sch. 22, para. 68

HMRC Guidance – TTM01330 ; TTM09001 ; TTM14100 ; TTM15010 ; TTM17026 ; TTM17381 ; TTMGLOSSARY

Leasing

Legislation/Regulatory – FA2000 Sch. 22, para. 89-102

Long-life assets, writing-down basis

Legislation/Regulatory – SI 2000/2303 reg. 4, 6

New expenditure partly for tonnage tax purposes

Legislation/Regulatory – FA2000 Sch. 22, para. 73

HMRC Guidance – TTM02001 ; TTM02100 ; TTM09100 ; TTM13010 ; TTM15010 ; TTM17031 ; TTM17406 ; TTMGLOSSARY

Not entitled, meaning

Legislation/Regulatory – FA2000 Sch. 22, para. 87

HMRC Guidance – TTM02110 ; TTM02120 ; TTM09001 ; TTM17036 ; TTM17476

Offshore activities

Legislation/Regulatory – FA2000 Sch. 22, para. 110-113 ; SI 2000/2303 reg. 7

HMRC Guidance – TTM02001 ; TTM02180 ; TTM04001 ; TTM04010 ; TTM11300 ; TTM11320 ; TTM13010 ; TTM15010 ; TTM17001 ; TTM17051 ; TTM17626 ; TTM17641 ; TTMGLOSSARY

Partly used assets

Legislation/Regulatory – FA2000 Sch. 22, para. 70

HMRC Guidance – TTM02001 ; TTM02100 ; TTM09010 ; TTM09040 ; TTM13010 ; TTM15010 ; TTM17031 ; TTM17391 ; TTMGLOSSARY

Pre-entry period, limit

Legislation/Regulatory – FA2000 Sch. 22, para. 71

HMRC Guidance – TTM02001 ; TTM02100 ; TTM09050 ; TTM13010 ; TTM15010 ; TTM17031 ; TTM17396 ; TTMGLOSSARY

Reduction of balancing charges

Legislation/Regulatory – FA2000 Sch. 22, para. 78

HMRC Guidance – TTM02001 ; TTM02100 ; TTM09140 ; TTM09210 ; TTM09410 ; TTM13010 ; TTM14220 ; TTM15010 ; TTM17031 ; TTM17431 ; TTMGLOSSARY

Surrender of unrelieved qualifying expenditure

Legislation/Regulatory – FA2000 Sch. 22, para. 81

HMRC Guidance – TTM02110 ; TTM02120 ; TTM09260 ; TTM17036 ; TTM17446

Wholly used assets

Legislation/Regulatory – FA2000 Sch. 22, para. 69

HMRC Guidance – TTM01330 ; TTM09010 ; TTM09020 ; TTM09030 ; TTM09240 ; TTM14100 ; TTM15010 ; TTM17026 ; TTM17386 ; TTMGLOSSARY

Writing-down allowances

Legislation/Regulatory – FA2011 s. 10(8), (9)

Measurement of tonnage of ship

Legislation/Regulatory – FA2000 Sch. 22, para. 6

HMRC Guidance – TTM01330 ; TTM15010 ; TTM17026 ; TTMGLOSSARY

Mergers

Commentary – Tax Reporter ¶793-020 ; Tax Reporter ¶793-040

Mergers and demergers, meaning

Legislation/Regulatory – FA2000 Sch. 22, para. 121-129

Offshore activities

Capital allowances

Commentary – Tax Reporter ¶793-000

Legislation/Regulatory – FA2000 Sch. 22, para. 110-113

Chargeable gains

Legislation/Regulatory – FA2000 Sch. 22, para. 109

Computation of profits

Legislation/Regulatory – FA2000 Sch. 22, para. 107

HMRC Guidance – TTM02001 ; TTM02160 ; TTM02265 ; TTM04001 ; TTM04010 ; TTM11200 ; TTM11210 ; TTM13010 ; TTM15010 ; TTM17001 ; TTM17046 ; TTM17611 ; TTMGLOSSARY

De minimis offshore use ignored

Commentary – Tax Reporter ¶792-920

Effect of rules

Commentary – Tax Reporter ¶793-000

Excluded activities

Commentary – Tax Reporter ¶792-860

Excluded ships (pre-30 June 2005)

Commentary – Tax Reporter ¶792-960

Generally

Commentary – Tax Reporter ¶792-840

Meaning

Commentary – Tax Reporter ¶792-860

Legislation/Regulatory – FA2000 Sch. 22, para. 104

HMRC Guidance – TTM02001 ; TTM02160 ; TTM02265 ; TTM04001 ; TTM04010 ; TTM11010 ; TTM11126 ; TTM13010 ; TTM15010 ; TTM17001 ; TTM17046 ; TTM17596 ; TTMGLOSSARY

Periods of inactivity

Legislation/Regulatory – FA2000 Sch. 22, para. 106

HMRC Guidance – TTM02001 ; TTM02160 ; TTM02265 ; TTM04001 ; TTM04010 ; TTM11150 ; TTM11220 ; TTM13010 ; TTM15010 ; TTM17001 ; TTM17046 ; TTM17606 ; TTMGLOSSARY

Ring fence provisions

Legislation/Regulatory – FA2000 Sch. 22, para. 108

HMRC Guidance – TTM02001 ; TTM02160 ; TTM02265 ; TTM04001 ; TTM04010 ; TTM11200 ; TTM11210 ; TTM11230 ; TTM13010 ; TTM15010 ; TTM17001 ; TTM17046 ; TTM17616 ; TTMGLOSSARY

Ships not being used

Commentary – Tax Reporter ¶792-940

Training requirement

Legislation/Regulatory – FA2000 Sch. 22, para. 114

HMRC Guidance – TTM02001 ; TTM02180 ; TTM04001 ; TTM04010 ; TTM11200 ; TTM11400 ; TTM13010 ; TTM15010 ; TTM17001 ; TTM17051 ; TTM17646 ; TTMGLOSSARY

Training requirement, effect

Commentary – Tax Reporter ¶792-980

UK sector of the continental shelf

Commentary – Tax Reporter ¶792-880

Partnerships

Calculation of 75 per cent limit

Commentary – Tax Reporter ¶793-160

Calculation of profits

Legislation/Regulatory – FA2000 Sch. 22, para. 131

HMRC Guidance – TTM02001 ; TTM02500 ; TTM04001 ; TTM04010 ; TTM13010 ; TTM13020 ; TTM14001 ; TTM14010 ; TTM15010 ; TTM17001 ; TTM17061 ; TTM17731 ; TTMGLOSSARY

Capital allowances, adjustments for

Legislation/Regulatory – FA2000 Sch. 22, para. 135

HMRC Guidance – TTM02001 ; TTM02500 ; TTM04001 ; TTM04010 ; TTM13010 ; TTM14001 ; TTM14010 ; TTM15010 ; TTM17001 ; TTM17061 ; TTM17751 ; TTMGLOSSARY

Chargeable gains/allowable losses

Commentary – Tax Reporter ¶793-180

Generally

Commentary – Tax Reporter ¶793-080

Operation of qualifying ships

Commentary – Tax Reporter ¶793-120

Partner leaving tonnage tax, capital allowances

Commentary – Tax Reporter ¶793-100

Qualifying partnerships

Legislation/Regulatory – FA2000 Sch. 22, para. 132

HMRC Guidance – TTM02001 ; TTM02500 ; TTM04001 ; TTM04010 ; TTM13010 ; TTM14001 ; TTM14010 ; TTM15010 ; TTM17001 ; TTM17061 ; TTM17736 ; TTMGLOSSARY

Ships owned by or chartered to

Legislation/Regulatory – FA2000 Sch. 22, para. 133

HMRC Guidance – TTM02001 ; TTM02500 ; TTM04001 ; TTM04010 ; TTM13010 ; TTM14001 ; TTM14010 ; TTM15010 ; TTM17001 ; TTM17061 ; TTM17741 ; TTMGLOSSARY

Training costs in respect of offshore use

Commentary – Tax Reporter ¶793-140

Transactions not at arm's length

Legislation/Regulatory – FA2000 Sch. 22, para. 134

HMRC Guidance – TTM02001 ; TTM02500 ; TTM04001 ; TTM04010 ; TTM13010 ; TTM14001 ; TTM14010 ; TTM15010 ; TTM17001 ; TTM17061 ; TTM17746 ; TTMGLOSSARY

Transfer pricing

Commentary – Tax Reporter ¶793-200

Payments in lieu of training

Calculation and payment

Commentary – Tax Reporter ¶791-160

Calculation by Secretary of State

Commentary – Tax Reporter ¶791-180

Compliance

Commentary – Tax Reporter ¶791-200

Generally

Commentary – Tax Reporter ¶791-140

Information required

Commentary – Tax Reporter ¶791-200

Plant and machinery allowances

Change of use of an asset

Commentary – Tax Reporter ¶792-560

Disposals

Commentary – Tax Reporter ¶792-580

Entry into tonnage tax

Commentary – Tax Reporter ¶792-520

Ships on entry into tonnage tax

Commentary – Tax Reporter ¶792-540

Surrender of unrelieved qualifying expenditure between group members

Commentary – Tax Reporter ¶792-600

Prescribed and specified

Legislation/Regulatory – SI 2018/238

Qualifying companies and groups

75 per cent limit of fleet tonnage

Commentary – Tax Reporter ¶791-400

Change of use of ship

Commentary – Tax Reporter ¶790-820

Generally

Legislation/Regulatory – FA2000 Sch. 22, para. 16 ; SI 2000/2303 reg. 9

HMRC Guidance – TTM02001 ; TTM03001 ; TTM03010 ; TTM03100 ; TTM03800 ; TTM03810 ; TTM03820 ; TTM03830 ; TTM03840 ; TTM04001 ; TTM04010 ; TTM13010 ; TTM13130 ; TTM14001 ; TTM14020 ; TTM15010 ; TTM17001 ; TTM17086 ; TTMGLOSSARY

Operating a ship, meaning

Commentary – Tax Reporter ¶790-560

Legislation/Regulatory – FA2000 Sch. 22, para. 18

HMRC Guidance – TTM02001 ; TTM03100 ; TTM03150 ; TTM03160 ; TTM03170 ; TTM03180 ; TTM03190 ; TTM03580 ; TTM03590 ; TTM04001 ; TTM04010 ; TTM06050 ; TTM13010 ; TTM15010 ; TTM15110 ; TTM17001 ; TTM17096 ; TTMGLOSSARY

Qualifying company, meaning

Commentary – Tax Reporter ¶790-500

Qualifying dredgers and tugs

Commentary – Tax Reporter ¶790-600

Qualifying group, meaning

Commentary – Tax Reporter ¶790-500

Qualifying ship, meaning

Commentary – Tax Reporter ¶790-580

HMRC Guidance – TTM03595

Qualifying ships

Legislation/Regulatory – FA2000 Sch. 22, para. 19 ; HMRCBrf 42/09

HMRC Guidance – TTM01030 ; TTM01300 ; TTM02001 ; TTM03500 ; TTM03510 ; TTM03530 ; TTM03540 ; TTM03545 ; TTM03550 ; TTM03560 ; TTM03570 ; TTM03580 ; TTM03590 ; TTM03595 ; TTM03610 ; TTM03680 ; TTM03695 ; TTM03700 ; TTM04001 ; TTM04010 ; TTM04200 ; TTM06105 ; TTM06150 ; TTM06350 ; TTM11100 ; TTM11125 ; TTM13010 ; TTM15010 ; TTM17001 ; TTM17101 ; TTMGLOSSARY

Strategic and commercial management test

Commentary – Tax Reporter ¶790-520

HMRC Guidance – TTM03800 ; TTM03810 ; TTM03820

Temporarily ceasing to operate qualifying ships

Legislation/Regulatory – FA2000 Sch. 22, para. 17

HMRC Guidance – TTM02001 ; TTM03050 ; TTM03060 ; TTM04001 ; TTM04010 ; TTM07010 ; TTM13010 ; TTM15010 ; TTM17001 ; TTM17091 ; TTMGLOSSARY

Temporary cessation of operating a qualifying ship

Commentary – Tax Reporter ¶790-540

Transitional provisions

Commentary – Tax Reporter ¶790-620

Vessels excluded from qualifying ships

Legislation/Regulatory – FA2000 Sch. 22, para. 20, 21

HMRC Guidance – TTM01030 ; TTM02001 ; TTM03545 ; TTM03595 ; TTM03620 ; TTM03630 ; TTM03635 ; TTM03640 ; TTM03645 ; TTM03670 ; TTM03690 ; TTM03695 ; TTM04200 ; TTM11100 ; TTM11125 ; TTM11130 ; TTM15010 ; TTM17006 ; TTM17106 ; TTM17116 ; TTMGLOSSARY

Qualifying secondary activities

Legislation/Regulatory – SI 2000/2303 reg. 3

Qualifying ships

Change of use, effect of

Legislation/Regulatory – FA2000 Sch. 22, para. 22

HMRC Guidance – TTM01030 ; TTM02001 ; TTM03700 ; TTM03710 ; TTM03720 ; TTM03945 ; TTM15010 ; TTM17006 ; TTM17121 ; TTMGLOSSARY

Community flagged

Legislation/Regulatory – FA2000 Sch. 22, para. 22A-22F ; FA2005 Sch. 7, para. 20, 21 ; HMRCBrf 04/08 ; HMRCBrf 07/11 ; SI 2005/1480 ; SI 2006/333 ; SI 2007/850

Dredgers and tugs

Legislation/Regulatory – FA2000 Sch. 22, para. 20A

Excluded vessels

Legislation/Regulatory – FA2000 Sch. 22, para. 20, 21

Meaning

Legislation/Regulatory – FA2000 Sch. 22, para. 19

Temporarily ceasing to operate

Legislation/Regulatory – FA2000 Sch. 22, para. 17

Registration in Member States (flagging)

Legislation/Regulatory – FA2000 Sch. 22, para. 22A-22F ; FA2005 Sch. 7, para. 20, 21 ; HMRCBrf 04/08 ; HMRCBrf 07/11 ; HMRCBrf 08/12 ; HMRCBrf 107/09 ; HMRCBrf 64/08 ; SI 2005/1480 ; SI 2006/333 ; SI 2007/850

Relevant shipping profits

Cable layers

Commentary – Tax Reporter ¶791-640 ; Tax Reporter ¶791-650

Core qualifying activities

Commentary – Tax Reporter ¶791-640

Legislation/Regulatory – FA2000 Sch. 22, para. 46

HMRC Guidance – EIM32612 ; TTM01200 ; TTM01300 ; TTM06050 ; TTM07230 ; TTM15010 ; TTM17016 ; TTM17271 ; TTMGLOSSARY

Crane barges

Commentary – Tax Reporter ¶791-640

Distributions from overseas shipping companies

Commentary – Tax Reporter ¶791-780

Diving support vessels

Commentary – Tax Reporter ¶791-640 ; Tax Reporter ¶791-650

Excluded profits

Commentary – Tax Reporter ¶791-600

Gambling

Commentary – Tax Reporter ¶791-720

Interest treated as

Commentary – Tax Reporter ¶791-800

HMRC Guidance – TTM06510 ; TTM06520

Investment income exclusion

Commentary – Tax Reporter ¶791-820

Investment income, general exclusion

Legislation/Regulatory – FA2000 Sch. 22, para. 51

HMRC Guidance – TTM01310 ; TTM01320 ; TTM03100 ; TTM03190 ; TTM06020 ; TTM06500 ; TTM06510 ; TTM17021 ; TTM17296

Merchant adventurers

Commentary – Tax Reporter ¶791-640

Passengers

Commentary – Tax Reporter ¶791-700

Pooled liner services

Commentary – Tax Reporter ¶791-640

Qualifying incidental activities

Commentary – Tax Reporter ¶791-660

Legislation/Regulatory – FA2000 Sch. 22, para. 48

HMRC Guidance – EIM32612 ; TTM01200 ; TTM01300 ; TTM06200 ; TTM07230 ; TTM15010 ; TTM17016 ; TTM17281 ; TTMGLOSSARY

Qualifying secondary activities

Commentary – Tax Reporter ¶791-680

Legislation/Regulatory – FA2000 Sch. 22, para. 47

HMRC Guidance – EIM32612 ; TTM01200 ; TTM01300 ; TTM06100 ; TTM07230 ; TTM15010 ; TTM17016 ; TTM17276 ; TTMGLOSSARY

Relevant shipping income

Legislation/Regulatory – FA2000 Sch. 22, para. 44, 49, 50

HMRC Guidance – EIM32612 ; TTM01200 ; TTM01300 ; TTM06010 ; TTM06020 ; TTM06040 ; TTM06400 ; TTM06410 ; TTM06430 ; TTM06440 ; TTM06450 ; TTM06500 ; TTM06510 ; TTM07100 ; TTM07110 ; TTM07230 ; TTM08010 ; TTM15010 ; TTM17016 ; TTM17261 ; TTM17286 ; TTMGLOSSARY

Sale of luxury goods

Commentary – Tax Reporter ¶791-740

Slot charters

Commentary – Tax Reporter ¶791-760

Specialist ships

Commentary – Tax Reporter ¶791-650

Survey ships

Commentary – Tax Reporter ¶791-650

Tonnage tax activities

Commentary – Tax Reporter ¶791-620

Legislation/Regulatory – FA2000 Sch. 22, para. 45

HMRC Guidance – EIM32612 ; TTM01200 ; TTM01300 ; TTM06020 ; TTM06030 ; TTM07230 ; TTM15010 ; TTM17016 ; TTM17266 ; TTMGLOSSARY

Ring fence

Accounting period

Legislation/Regulatory – FA2000 Sch. 22, para. 52

HMRC Guidance – TTM01310 ; TTM01320 ; TTM02260 ; TTM02500 ; TTM03100 ; TTM03190 ; TTM05330 ; TTM07001 ; TTM07010 ; TTM14100 ; TTM17021 ; TTM17301

Cessation of accounting period

Commentary – Tax Reporter ¶792-020

Chargeable gains/allowable losses, effect on

Commentary – Tax Reporter ¶792-340

HMRC Guidance – TTM08001

Controlled foreign companies

Commentary – Tax Reporter ¶792-060

Controlled foreign companies, profits

Legislation/Regulatory – FA2000 Sch. 22, para. 54, 57

Exclusion of reliefs, deductions and set-offs

Commentary – Tax Reporter ¶792-080

Finance costs

Commentary – Tax Reporter ¶792-160

Loss relief

Commentary – Tax Reporter ¶792-100

Loss relief exclusion

Legislation/Regulatory – FA2000 Sch. 22, para. 56

HMRC Guidance – TTM01310 ; TTM01320 ; TTM03100 ; TTM03190 ; TTM07220 ; TTM11230 ; TTM14100 ; TTM17021 ; TTM17321

No reliefs, deductions and set-offs

Legislation/Regulatory – FA2000 Sch. 22, para. 55

HMRC Guidance – TTM01310 ; TTM01320 ; TTM03100 ; TTM03190 ; TTM07200 ; TTM17021 ; TTM17316

Separate trade

Commentary – Tax Reporter ¶792-000 ; Tax Reporter ¶792-040

Set-off against tax liability, exclusion of relief

Legislation/Regulatory – FA2000 Sch. 22, para. 57

Tax liability, exclusion of relief or set-off

Commentary – Tax Reporter ¶792-120

Tonnage tax trade

Legislation/Regulatory – FA2000 Sch. 22, para. 53

HMRC Guidance – TTM01310 ; TTM01320 ; TTM02740 ; TTM03100 ; TTM03190 ; TTM07020 ; TTM15010 ; TTM17021 ; TTM17306 ; TTMGLOSSARY

Transfer pricing

Commentary – Tax Reporter ¶792-140

Legislation/Regulatory – FA2000 Sch. 22, para. 58-60 ; SI 2000/2303 reg. 13

HMRC Guidance – TTM01310 ; TTM01320 ; TTM01330 ; TTM03100 ; TTM03190 ; TTM07300 ; TTM07310 ; TTM07330 ; TTM13300 ; TTM15010 ; TTM17021 ; TTM17026 ; TTM17331 ; TTM17341 ; TTMGLOSSARY

Safety etc. standards, compliance with

Legislation/Regulatory – FA2000 Sch. 22, para. 11, 43A

HMRC Guidance – EIM32612 ; TTM01200 ; TTM01300 ; TTM05540 ; TTM07230 ; TTM17016 ; TTM17256

Safety standards, compliance with

Commentary – Tax Reporter ¶791-440

Sale of lessor company, company joining tonnage tax group

Legislation/Regulatory – CTA2010 s. 394ZA

Sales of lessor companies

Commentary – Tax Reporter ¶792-500 ; Tax Reporter ¶793-280

Ship, meaning

Legislation/Regulatory – FA2000 Sch. 22, para. 142

HMRC Guidance – TTM02001 ; TTM02500 ; TTM04001 ; TTM04010 ; TTM13010 ; TTM15010 ; TTM17001 ; TTM17066 ; TTM17786 ; TTMGLOSSARY

Statutory provisions

Commentary – Tax Reporter ¶790-000

Summary of rules

Commentary – Tax Reporter ¶790-000

Tonnage tax company, meaning

Legislation/Regulatory – FA2000 Sch. 22, para. 1

HMRC Guidance – TTM02001 ; TTM04001 ; TTM04010 ; TTM13010 ; TTM15010 ; TTM17001 ; TTMGLOSSARY

Tonnage tax group

Legislation/Regulatory – FA2000 Sch. 22, para. 1

Tonnage tax profits

Calculation in case of joint operations

Legislation/Regulatory – FA2000 Sch. 22, para. 5

HMRC Guidance – TTM01310 ; TTM01320 ; TTM03100 ; TTM03190 ; TTM17021

Generally

Legislation/Regulatory – FA2000 Sch. 22, para. 3 ; SI 2000/2303 reg. 10

HMRC Guidance – TTM01200 ; TTM06001 ; TTM15010 ; TTM17011 ; TTMGLOSSARY

Method of calculation

Legislation/Regulatory – FA2000 Sch. 22, para. 4

HMRC Guidance – EIM32612 ; TTM01200 ; TTM01300 ; TTM07230 ; TTM17016

Trading income

Legislation/Regulatory – FA2000 Sch. 22, para. 50

Training requirement

Annual training commitment

Legislation/Regulatory – FA2000 Sch. 22, para. 27

HMRC Guidance – TTM02001 ; TTM04100 ; TTM04110 ; TTM15010 ; TTM17006 ; TTM17176 ; TTMGLOSSARY

Approval of initial training commitment

Legislation/Regulatory – FA2000 Sch. 22, para. 26

HMRC Guidance – TTM02001 ; TTM02600 ; TTM04010 ; TTM04100 ; TTM04110 ; TTM04210 ; TTM15010 ; TTM17006 ; TTM17171 ; TTMGLOSSARY

Audits

Legislation/Regulatory – SI 2000/2129 reg. 20

Certificate of non-compliance

Legislation/Regulatory – FA2000 Sch. 22, para. 32, 33 ; SI 2000/2129 reg. 22

HMRC Guidance – TTM01200 ; TTM02600 ; TTM04230 ; TTM06001 ; TTM15010 ; TTM17011 ; TTM17201 ; TTM17206 ; TTMGLOSSARY

Disclosure of information

Legislation/Regulatory – FA2000 Sch. 22, para. 34 ; SI 2000/2129 reg. 19, 25

HMRC Guidance – TTM01200 ; TTM04030 ; TTM06001 ; TTM15010 ; TTM17011 ; TTM17211 ; TTMGLOSSARY

Eligible officer trainees

Legislation/Regulatory – SI 2000/2129 reg. 7

End of period adjustment

Legislation/Regulatory – SI 2000/2129 reg. 12

Higher rate of payment in case of failure to meet

Legislation/Regulatory – FA2000 Sch. 22, para. 31 ; SI 2000/2129 reg. 21

HMRC Guidance – TTM01200 ; TTM04130 ; TTM06001 ; TTM15010 ; TTM17011 ; TTM17196 ; TTMGLOSSARY

Minimum obligation

Legislation/Regulatory – FA2000 Sch. 22, para. 24 ; SI 2000/2129 reg. 3

HMRC Guidance – TTM02001 ; TTM04100 ; TTM04110 ; TTM15010 ; TTM17006 ; TTM17161 ; TTMGLOSSARY

Monitoring compliance

Legislation/Regulatory – FA2000 Sch. 22, para. 30

HMRC Guidance – TTM01200 ; TTM06001 ; TTM15010 ; TTM17011 ; TTM17191 ; TTMGLOSSARY

Offences

Legislation/Regulatory – FA2000 Sch. 22, para. 35

HMRC Guidance – TTM01200 ; TTM04130 ; TTM06001 ; TTM15010 ; TTM17011 ; TTM17216 ; TTMGLOSSARY

Offshore activities

Legislation/Regulatory – FA2000 Sch. 22, para. 114

Payments in lieu of training

Legislation/Regulatory – FA2000 Sch. 22, para. 29 ; SI 2000/2129 reg. 13

HMRC Guidance – TTM02001 ; TTM04100 ; TTM04120 ; TTM15010 ; TTM17006 ; TTM17186 ; TTMGLOSSARY

Regulations

Legislation/Regulatory – FA2000 Sch. 22, para. 36

HMRC Guidance – TTM01200 ; TTM04001 ; TTM06001 ; TTM15010 ; TTM17011 ; TTM17221 ; TTMGLOSSARY

Supplementary provisions

Legislation/Regulatory – FA2000 Sch. 22, para. 28

HMRC Guidance – TTM02001 ; TTM15010 ; TTM17006 ; TTM17181 ; TTMGLOSSARY

Training commitment

Legislation/Regulatory – FA2000 Sch. 22, para. 2 ; SI 2000/2129 reg. 8

HMRC Guidance – TTM02001 ; TTM15010 ; TTM17006 ; TTMGLOSSARY

Training requirements

Approval of training commitments

Commentary – Tax Reporter ¶791-120

Basic rules

Commentary – Tax Reporter ¶791-000

Calculating number of officers required

Commentary – Tax Reporter ¶791-040

Contents of training commitments

Commentary – Tax Reporter ¶791-100

Criminal offences

Commentary – Tax Reporter ¶791-300

End-of-period adjustments

Commentary – Tax Reporter ¶791-220

Feasibility of adopting options

Commentary – Tax Reporter ¶791-060

Information exchange

Commentary – Tax Reporter ¶791-280

Initial and annual training commitments

Commentary – Tax Reporter ¶791-080

Minimum training obligation

Commentary – Tax Reporter ¶791-020

Non-compliance certificates

Commentary – Tax Reporter ¶791-260

Offshore activities

Commentary – Tax Reporter ¶792-980

Partnerships, offshore activities

Commentary – Tax Reporter ¶793-140

Payments in lieu of training

Commentary – Tax Reporter ¶791-140–Tax Reporter ¶791-200

Penalties for failure to meet requirements

Commentary – Tax Reporter ¶791-240

Transfer pricing

Generally

Legislation/Regulatory – FA2000 Sch. 22, para. 58-60 ; SI 2000/2303 reg. 13

Partnerships

Commentary – Tax Reporter ¶793-200

Ring fence

Commentary – Tax Reporter ¶792-140

Transfers of trade and lessor companies

Commentary – Tax Reporter ¶792-180

Transfers of trades

Commentary – Tax Reporter ¶792-660

Withdrawal notices

Commentary – Tax Reporter ¶790-320 ; Tax Reporter ¶790-340 ; Tax Reporter ¶790-360

Withdrawal of relief etc. company leaving tonnage tax

Exit charge

Commentary – Tax Reporter ¶793-240 ; Tax Reporter ¶793-260

Generally

Commentary – Tax Reporter ¶793-220

Withdrawal of relief, company ceasing to be tonnage tax company

Exit charge, balancing charges

Legislation/Regulatory – FA2000 Sch. 22, para. 139

HMRC Guidance – TTM02001 ; TTM02500 ; TTM04001 ; TTM04010 ; TTM05550 ; TTM13010 ; TTM14001 ; TTM14010 ; TTM14100 ; TTM14220 ; TTM15010 ; TTM17001 ; TTM17061 ; TTM17771 ; TTMGLOSSARY

Exit charge, chargeable gains

Legislation/Regulatory – FA2000 Sch. 22, para. 138

HMRC Guidance – TTM02001 ; TTM02500 ; TTM04001 ; TTM04010 ; TTM05550 ; TTM13010 ; TTM14001 ; TTM14010 ; TTM14100 ; TTM14210 ; TTM15010 ; TTM17001 ; TTM17061 ; TTM17766 ; TTMGLOSSARY

Ten-year disqualification period from re-entry

Legislation/Regulatory – FA2000 Sch. 22, para. 140

HMRC Guidance – TTM02001 ; TTM02500 ; TTM03050 ; TTM04001 ; TTM04010 ; TTM13010 ; TTM14100 ; TTM14110 ; TTM15010 ; TTM17001 ; TTM17066 ; TTM17776 ; TTMGLOSSARY

Working conditions, compliance with standards

Commentary – Tax Reporter ¶791-440