# Finance Act 2002, Paragraph 23: Tonnage tax


(1) Schedule 22 to the Finance Act 2000 (c. 17) is amended as follows.
(2) In paragraph 50 (relevant shipping income: certain interests etc) in sub-paragraph (2) (income to which paragraph 50 applies) at the end of paragraph (a) insert “ and ”.
(3) In paragraph 63 (meaning of “finance costs”) in sub-paragraph (2)(c) (exchange gain or loss) for “within the meaning of Chapter II of Part II of the Finance Act 1993” substitute “ within the meaning given by section 103(1A) of the Finance Act 1996 ”.

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Source: https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/23 (the official version)
Page: https://openlegislation.uk/finance-act-2002/schedule-23/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.