# Finance Act 2000, Paragraph 74


A company’s tonnage tax pool is not increased by reason of an asset beginning to be used for the purposes of the company’s tonnage tax trade after the company’s entry into tonnage tax.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/22/paragraph/74 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-22/paragraph-74
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.