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Finance Act 2000
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- UK Public General Acts
- 2000 c. 17
- SCHEDULE 22
- Part VII
- Tonnage tax trade
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Tonnage tax trade
53(1)The tonnage tax activities of a tonnage tax company are treated for corporation tax purposes as a separate trade (the company’s “tonnage tax trade”) distinct from all other activities carried on by the company.
(2)Sub-paragraph (1) shall not be read as requiring a company to be treated—
(a)as setting up and commencing a new trade on entry into tonnage tax, or
(b)as permanently ceasing to carry on a trade on leaving tonnage tax.
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