The Tonnage Tax (Prescribed and Specified Matters) Regulations 2019
The tonnage tax regime is a system of taxation for shipping companies provided for by section 82 of, and Schedule 22 to, the Finance Act 2000 (c. 17).
Lifecycle
Department
Made
28 Feb 2019
—
In force
22 Mar 2019
Enabling power
The Treasury make these Regulations in exercise of the powers conferred by paragraph 22C(1)(a), (2)(a) and (7) of Schedule 22 to the Finance Act 2000.
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