Paragraph 8
(1)
A tonnage tax election is made by notice to the Inland Revenue.
(2)
The notice must contain such particulars and be supported by such evidence as the Inland Revenue may require.
Notes on Part II
Modifications
- C1
Sch. 22 Pt. 2 applied (with modifications) (1.6.2023) by The Tonnage Tax (Further Opportunity for Election) Order 2023 (S.I. 2023/508), arts. 1, 3