TTM17721 - Schedule 22 Finance Act 2000: Part XII groups - Para 129 duty to notify Inland Revenue of group changes
FA00/SCH22/PARA129
(1) A tonnage tax company that becomes or ceases to be a member of a group, or of a particular group, must give notice to the Inland Revenue of that fact.
(2) »Ê¹ÚÌåÓýapp notice must be given within the period of twelve months beginning with the date on which the company became or ceased to be a member of the group.
(3) (amend TMA 1970 s 98 Table column 2)
References
| Notification of group changes | TTM12200 |
| Ìý | Ìý |
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