Bridging renewal election Bridging renewal electionF1

Sch. 22 para. 15ZA and cross-heading inserted (1.4.2022) by Finance Act 2022 (c. 3), s. 25(5)(11)

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