# Finance Act 2000, Paragraph 147

Extent: E+W+S+N.I.

In this Schedule the following expressions are defined or otherwise explained by the provisions indicated:
associate (of an individual)
paragraph 144
bareboat charter terms
paragraph 143
bridging renewal election
paragraph 15ZA
capital allowances (in Part IX)
paragraph 88(1)
certificate of non-compliance (with training requirement)
paragraph 32
company
paragraph 146
company election
paragraph 7(1)(a)
control
paragraph 118 (and see paragraph 117)
controlled foreign company
paragraph 146
core qualifying activities
paragraph 46
cost of providing the ship (in Part X)
paragraph 96
demerger
paragraph 121(1)
dominant party (in relation to a merger)
paragraph 126
entering (or leaving) tonnage tax
paragraph 2(2)
finance costs (in paragraphs 61 and 62)
paragraph 63
. . .
. . .
group
paragraph 116
group election
paragraph 7(1)(b)
initial period
paragraph 10(1) (and see paragraph 11(2))
Inland Revenue
paragraph 145
lease (and lessor and lessee) (in Part X)
paragraph 89(2)
leaving (or entering) tonnage tax
paragraph 2(2)
member of group
paragraph 116
. . .
. . .
merger
paragraph 121(1)
minimum training obligation
paragraph 24
offshore activities (in Part XI)
paragraph 104
offshore profits (in Part XI)
paragraph 107(1)
payments in lieu of training
paragraph 29
pooling and related expressions (in Parts IX, X and XI)
paragraph 88(2) and (3)
operating (a ship)
paragraph 18
qualifying activity and qualifying expenditure (in Parts IX, X and XI)
paragraph 88(1)
qualifying company
paragraph 16(1) (and see paragraph 17)
qualifying dredger
paragraph 20(7)
qualifying group
paragraph 16(2)
qualifying incidental activities
paragraph 48
qualifying secondary activities
paragraph 47
qualifying ship
paragraphs 19 to 22
. . .
. . .
relevant shipping income
paragraph 44(2)
relevant shipping profits
paragraph 44(1) (and see paragraph 108(2))
renewal election
paragraph 15(1)
the 75% limit (on chartered-in tonnage)
paragraph 37
ship
paragraph 142
single company
paragraph 146
subject to tonnage tax
paragraph 2(2)
tonnage
paragraph 6(1)
tonnage tax
paragraph 1(1)
tonnage tax activities
paragraph 45 (and see paragraph 108(1))
tonnage tax asset (in Parts VIII and XI)
paragraph 64
tonnage tax company
paragraph 2(1)
tonnage tax election
paragraph 1(2) (and see Part II)
tonnage tax group
paragraph 2(1)
tonnage tax pool (in Part IX)
paragraph 69
tonnage tax profits
paragraphs 3 to 5 (and see Part XI)
tonnage tax trade
paragraph 53(1)
training commitment
paragraph 25 (and see paragraphs 27(4) and (5) and 28(2))

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/22/paragraph/147 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-22/paragraph-147
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.