»Ê¹ÚÌåÓýapp

FA00/SCH22/PARA22B (2) and FA00/SCH22/PARA22C

»Ê¹ÚÌåÓýappse EU/EEA 'flagging' rules were repealed by FA22/S25 (6) and (7) with effect from 1 April 2022

»Ê¹ÚÌåÓýapp test for whether or not the overall proportion of ships in tonnage tax registered in member states had increased was based upon the average over a rolling three year period.  »Ê¹ÚÌåÓýapp calculation proceeded on the proportion based upon the gross registered tonnage of ships in tonnage tax at 1 October, based upon returns made to the Department for Transport.

If the proportion had not decreased on average over a three year period, then the Treasury might make an order so that a Financial Year is an ‘excepted� year.

Where an order was made, the detailed legislation at FA00/SCH22/PARA22A did not apply and when an individual company or group started to operate a new vessel then where that ship was registered did not affect whether or not it was a qualifying vessel for tonnage tax purposes.

»Ê¹ÚÌåÓýapp financial years 2005, 2006, 2007, 2018 and 2019 were excepted years.

For guidance on relevant registers, previously 'member state registers' see TTM03945.

References