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What to do with queries

HMRC officers who are asked whether FA00/SCH22/PARA90 will apply to deny capital allowances on the proposed finance lease of a qualifying ship to a tonnage tax company should obtain the full facts relating to the transaction and submit the case to the Tonnage Tax Technical Adviser.

»Ê¹ÚÌåÓýapp Tonnage Tax Technical Adviser will liaise with Counter Avoidance as necessary.

References