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    1. Home
    HMRC internal manual

    Tonnage Tax Manual

    From:
    HM Revenue & Customs
    Published
    19 March 2016
    Updated:
    16 June 2025 - See all updates
    1. Back to contents

    TTM20000 - Schedule 7 Finance Act 2005: contents

    1. TTM20001
      Introduction
    2. TTM20002
      Period for which election is in force
    3. TTM20003
      Withdrawal notices
    4. TTM20004
      Qualifying Ships
    5. TTM20005
      Vessels excluded from being qualifying ships
    6. TTM20006
      Qualifying dredgers and tugs
    7. TTM20007
      Effect of change of use
    8. TTM20008
      Flagging - rule for ships other than dredgers and tugs
    9. TTM20009
      Flagging - meaning of terms
    10. TTM20010
      Flagging - supplementary provisions
    11. TTM20011
      Flagging - rules for dredgers and tugs
    12. TTM20012
      Flagging - dredger or tug ceases to be qualifying ship
    13. TTM20013
      Compliance with safety etc standards
    14. TTM20014
      The ring fence - capital allowances
    15. TTM20015
      Capital allowances - exit
    16. TTM20016
      Capital allowances - ship leasing
    17. TTM20017
      Meaning of 'offshore activities'
    18. TTM20018
      Vessels to which the special rules for offshore activities do not apply
    19. TTM20019
      Index of defined expressions
    20. TTM20020
      Commencement date of provisions
    21. TTM20021
      Transitional provision - qualifying activities
    22. TTM20022
      Flagging - order designating financial year 2005
    23. TTM20023
      Transitional provision - flagging
    24. TTM20024
      Statutory Instrument 2005 No 1449 Further Opportunity for Election
    25. TTM20025
      The Tonnage Tax (Exception of Financial Year 2005) Order 2005
    26. TTM20026
      The Tonnage Tax (Exception of Financial Year 2006) Order 2006
    27. TTM20027
      The Tonnage Tax (Exception of Financial Year 2007) Order 2007
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