»Ê¹ÚÌåÓýapp

Introduction

Period for which election is in force

Withdrawal notices

Qualifying Ships

Vessels excluded from being qualifying ships

Qualifying dredgers and tugs

Effect of change of use

Flagging - rule for ships other than dredgers and tugs

Flagging - meaning of terms

Flagging - supplementary provisions

Flagging - rules for dredgers and tugs

Flagging - dredger or tug ceases to be qualifying ship

Compliance with safety etc standards

»Ê¹ÚÌåÓýapp ring fence - capital allowances

Capital allowances - exit

Capital allowances - ship leasing

Meaning of 'offshore activities'

Vessels to which the special rules for offshore activities do not apply

Index of defined expressions

Commencement date of provisions

Transitional provision - qualifying activities

Flagging - order designating financial year 2005

Transitional provision - flagging

Statutory Instrument 2005 No 1449 Further Opportunity for Election

»Ê¹ÚÌåÓýapp Tonnage Tax (Exception of Financial Year 2005) Order 2005

»Ê¹ÚÌåÓýapp Tonnage Tax (Exception of Financial Year 2006) Order 2006

»Ê¹ÚÌåÓýapp Tonnage Tax (Exception of Financial Year 2007) Order 2007