{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-22/paragraph-147",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-22/paragraph-147.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/22/paragraph/147",
  "kind": "paragraph",
  "number": "147",
  "heading": null,
  "text": "In this Schedule the following expressions are defined or otherwise explained by the provisions indicated:\nassociate (of an individual)\nparagraph 144\nbareboat charter terms\nparagraph 143\nbridging renewal election\nparagraph 15ZA\ncapital allowances (in Part IX)\nparagraph 88(1)\ncertificate of non-compliance (with training requirement)\nparagraph 32\ncompany\nparagraph 146\ncompany election\nparagraph 7(1)(a)\ncontrol\nparagraph 118 (and see paragraph 117)\ncontrolled foreign company\nparagraph 146\ncore qualifying activities\nparagraph 46\ncost of providing the ship (in Part X)\nparagraph 96\ndemerger\nparagraph 121(1)\ndominant party (in relation to a merger)\nparagraph 126\nentering (or leaving) tonnage tax\nparagraph 2(2)\nfinance costs (in paragraphs 61 and 62)\nparagraph 63\n. . .\n. . .\ngroup\nparagraph 116\ngroup election\nparagraph 7(1)(b)\ninitial period\nparagraph 10(1) (and see paragraph 11(2))\nInland Revenue\nparagraph 145\nlease (and lessor and lessee) (in Part X)\nparagraph 89(2)\nleaving (or entering) tonnage tax\nparagraph 2(2)\nmember of group\nparagraph 116\n. . .\n. . .\nmerger\nparagraph 121(1)\nminimum training obligation\nparagraph 24\noffshore activities (in Part XI)\nparagraph 104\noffshore profits (in Part XI)\nparagraph 107(1)\npayments in lieu of training\nparagraph 29\npooling and related expressions (in Parts IX, X and XI)\nparagraph 88(2) and (3)\noperating (a ship)\nparagraph 18\nqualifying activity and qualifying expenditure (in Parts IX, X and XI)\nparagraph 88(1)\nqualifying company\nparagraph 16(1) (and see paragraph 17)\nqualifying dredger\nparagraph 20(7)\nqualifying group\nparagraph 16(2)\nqualifying incidental activities\nparagraph 48\nqualifying secondary activities\nparagraph 47\nqualifying ship\nparagraphs 19 to 22\n. . .\n. . .\nrelevant shipping income\nparagraph 44(2)\nrelevant shipping profits\nparagraph 44(1) (and see paragraph 108(2))\nrenewal election\nparagraph 15(1)\nthe 75% limit (on chartered-in tonnage)\nparagraph 37\nship\nparagraph 142\nsingle company\nparagraph 146\nsubject to tonnage tax\nparagraph 2(2)\ntonnage\nparagraph 6(1)\ntonnage tax\nparagraph 1(1)\ntonnage tax activities\nparagraph 45 (and see paragraph 108(1))\ntonnage tax asset (in Parts VIII and XI)\nparagraph 64\ntonnage tax company\nparagraph 2(1)\ntonnage tax election\nparagraph 1(2) (and see Part II)\ntonnage tax group\nparagraph 2(1)\ntonnage tax pool (in Part IX)\nparagraph 69\ntonnage tax profits\nparagraphs 3 to 5 (and see Part XI)\ntonnage tax trade\nparagraph 53(1)\ntraining commitment\nparagraph 25 (and see paragraphs 27(4) and (5) and 28(2))",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 22 para. 147 table inserted (1.4.2022) by Finance Act 2022 (c. 3), s. 25(10)(a)(11)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 22 para. 147 repealed (10.7.2003) (with effect in accordance with Sch. 32 para. 3 of the amending Act) by Finance Act 2003 (c. 14), Sch. 32 para. 2(2)(a), Sch. 43 Pt. 3(11) (with Sch. 32 para. 4)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 22 para. 147 inserted (10.7.2003) (with effect in accordance with Sch. 32 para. 3 of the amending Act) by Finance Act 2003 (c. 14), Sch. 32 para. 2(2)(b) (with Sch. 32 para. 4)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 22 para. 147 omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/332), regs. 1, 2(8)(a)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 22 para. 147 inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 17(2), 18(1) (with Sch. 7 paras. 19-21)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 22 para. 147 table omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), s. 25(10)(b)(11)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/schedule/22/paragraph/147",
    "retrieved_at": "2026-10-29T09:21:00.128981+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}