Schedule 22 Tonnage tax

1. IIntroductory
2. IITonnage tax elections
3. IIIQualifying companies and groups
4. IVThe training requirement
5. VOther requirements
6. VIRelevant shipping profits
7. VIIThe ring fence: general provisions
8. VIIIChargeable gains and allowable losses on tonnage tax assets
9. IXThe ring fence: capital allowances: general
10. XThe ring fence: capital allowances: ship leasing
11. XISpecial rules for offshore activities
12. XIIGroups, mergers and related matters
13. XIIIApplication of provisions to partnerships
14. XIVWithdrawal of relief etc. on company leaving tonnage tax
15. XVSupplementary provisions