Paragraph 9
(1)
A company election must be made by the company concerned.
(2)
A group election must be made jointly by all the qualifying companies in the group.
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