The Tonnage Tax (Prescribed and Specified Matters) Regulations 2018 (revoked)
Paragraph 8 of Schedule 7 to the Finance Act 2005 (c. 7) introduced, in order to comply with the (then) European Community guidelines on State aid to maritime transport, a general requirement that ships entering the tonnage tax regime in future should be Community-flagged (registered in the European Union (EU) or European Economic Area (EEA)).
Lifecycle
Department
Made
28 Feb 2018
—
In force
22 Mar 2018
Enabling power
The Treasury, in exercise of the powers conferred by paragraphs 22C(1)(a), 22C(2)(a) and 22C(7) of Schedule 22 to the Finance Act 2000, make the following Regulations:
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