# Finance Act 2000, Paragraph 2


(1) In this Schedule a “tonnage tax company” or “tonnage tax group” means a company or group in relation to which a tonnage tax election has effect.
(2) References in this Schedule to a company entering or leaving tonnage tax are to its becoming or ceasing to be a tonnage tax company.
References to a company being subject to tonnage tax have a corresponding meaning.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/22/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-22/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.