# Finance Act 2005, Paragraph 2


(1) Paragraph 13 is amended as follows.
(2) After sub-paragraph (2) insert—
“(2A) A tonnage tax election ceases to be in force—
(a) in the case of a company election, if a withdrawal notice in respect of the company takes effect under paragraph 15A;
(b) in the case of a group election, if a withdrawal notice in respect of the group takes effect under that paragraph.”.

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Source: https://www.legislation.gov.uk/ukpga/2005/7/schedule/7/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2005/schedule-7/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.