Part II Tonnage tax electionsC1

United Kingdom

1. Company or group election
2. Method of making election
3. Person by whom election to be made
4. When election may be made
5. Power to provide further opportunities for election
6. When election takes effect
7. Period for which election is in force
8. Effect of election ceasing to be in force
9. Renewal election
10. Bridging renewal election
11. Withdrawal notices
12. Power to provide further opportunities for withdrawal