# Finance Act 2024, Section 9: Managers of ships

Extent: E+W+S+N.I.

Schedule 8 amends Schedule 22 to FA 2000 to make provision to enable companies, and groups of companies, that manage qualifying ships to make a tonnage tax election (so that their profits for the purposes of corporation tax are calculated in accordance with the tonnage tax regime).

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Source: https://www.legislation.gov.uk/ukpga/2024/3/section/9 (the official version)
Page: https://openlegislation.uk/finance-act-2024/section-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.