147U.K.In this Schedule the following expressions are defined or otherwise explained by the provisions indicated:
| associate (of an individual) | paragraph 144 |
| bareboat charter terms | paragraph 143 |
| [F1bridging renewal election | paragraph 15ZA] |
| capital allowances (in Part IX) | paragraph 88(1) |
| certificate of non-compliance (with training requirement) | paragraph 32 |
| company | paragraph 146 |
| company election | paragraph 7(1)(a) |
| control | paragraph 118 (and see paragraph 117) |
| controlled foreign company | paragraph 146 |
| core qualifying activities | paragraph 46 |
| cost of providing the ship (in Part X) | paragraph 96 |
| demerger | paragraph 121(1) |
| dominant party (in relation to a merger) | paragraph 126 |
| entering (or leaving) tonnage tax | paragraph 2(2) |
| finance costs (in paragraphs 61 and 62) | paragraph 63 |
| F2. . . | F2. . . |
| group | paragraph 116 |
| group election | paragraph 7(1)(b) |
| initial period | paragraph 10(1) (and see paragraph 11(2)) |
| Inland Revenue | paragraph 145 |
| [F3lease (and lessor and lessee) (in Part X)] | [F3paragraph 89(2)] |
| leaving (or entering) tonnage tax | paragraph 2(2) |
| member of group | paragraph 116 |
| F4. . . | F4. . . |
| merger | paragraph 121(1) |
| minimum training obligation | paragraph 24 |
| offshore activities (in Part XI) | paragraph 104 |
| offshore profits (in Part XI) | paragraph 107(1) |
| payments in lieu of training | paragraph 29 |
| pooling and related expressions (in Parts IX, X and XI) | paragraph 88(2) and (3) |
| operating (a ship) | paragraph 18 |
| qualifying activity and qualifying expenditure (in Parts IX, X and XI) | paragraph 88(1) |
| qualifying company | paragraph 16(1) (and see paragraph 17) |
| [F5qualifying dredger] | [F5paragraph 20(7)] |
| qualifying group | paragraph 16(2) |
| qualifying incidental activities | paragraph 48 |
| qualifying secondary activities | paragraph 47 |
| qualifying ship | paragraphs 19 to 22 |
| F6. . . | F6. . . |
| relevant shipping income | paragraph 44(2) |
| relevant shipping profits | paragraph 44(1) (and see paragraph 108(2)) |
| renewal election | paragraph 15(1) |
| the 75% limit (on chartered-in tonnage) | paragraph 37 |
| ship | paragraph 142 |
| single company | paragraph 146 |
| subject to tonnage tax | paragraph 2(2) |
| tonnage | paragraph 6(1) |
| tonnage tax | paragraph 1(1) |
| tonnage tax activities | paragraph 45 (and see paragraph 108(1)) |
| tonnage tax asset (in Parts VIII and XI) | paragraph 64 |
| tonnage tax company | paragraph 2(1) |
| tonnage tax election | paragraph 1(2) (and see Part II) |
| tonnage tax group | paragraph 2(1) |
| tonnage tax pool (in Part IX) | paragraph 69 |
| tonnage tax profits | paragraphs 3 to 5 (and see Part XI) |
| tonnage tax trade | paragraph 53(1) |
| training commitment | paragraph 25 (and see paragraphs 27(4) and (5) and 28(2)) |
Textual Amendments
F1Words in Sch. 22 para. 147 table inserted (1.4.2022) by Finance Act 2022 (c. 3), s. 25(10)(a)(11)
F2Words in Sch. 22 para. 147 repealed (10.7.2003) (with effect in accordance with Sch. 32 para. 3 of the amending Act) by Finance Act 2003 (c. 14), Sch. 32 para. 2(2)(a), Sch. 43 Pt. 3(11) (with Sch. 32 para. 4)
F3Words in Sch. 22 para. 147 inserted (10.7.2003) (with effect in accordance with Sch. 32 para. 3 of the amending Act) by Finance Act 2003 (c. 14), Sch. 32 para. 2(2)(b) (with Sch. 32 para. 4)
F4Words in Sch. 22 para. 147 omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/332), regs. 1, 2(8)(a)
F5Words in Sch. 22 para. 147 inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 17(2), 18(1) (with Sch. 7 paras. 19-21)
F6Words in Sch. 22 para. 147 table omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), s. 25(10)(b)(11)