# Finance Act 2000, 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.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/22/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-22/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.