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Finance Act 2000
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There are currently no known outstanding effects for the Finance Act 2000, Paragraph 91B.
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[F191B(1)A lease falls within this paragraph if—U.K.
(a)it is a lease of a qualifying ship provided directly to a company within tonnage tax, or
(b)it is a lease of a qualifying ship provided indirectly to a company within tonnage tax (“T”) and sub-paragraph (2) applies.
(2)This sub-paragraph applies where—
(a)the owner of the qualifying ship provides it directly to a company (“C”) under a lease,
(b)C provides the qualifying ship directly to T under a lease, and
(c)C and T are in the same group.]
Textual Amendments
F1Sch. 22 paras. 91A-91F and cross-heading inserted (with effect in accordance with Sch. 8 para. 15 and Sch. 9 para. 10(5) to the amending Act) by Finance Act 2006 (c. 25), Sch. 9 para. 10(3)
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