{
  "url": "https://openlegislation.uk/tonnage-tax-exception-of-financial-year-2006-order-2006/note",
  "json_url": "https://openlegislation.uk/tonnage-tax-exception-of-financial-year-2006-order-2006/note.json",
  "legislation": "uksi/2006/333",
  "legislation_title": "The Tonnage Tax (Exception of Financial Year 2006) Order 2006",
  "legislation_url": "https://openlegislation.uk/tonnage-tax-exception-of-financial-year-2006-order-2006",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the )\nThis Order disapplies paragraph 22A of Schedule 22 to the Finance Act 2000 for the financial year 2006 (which commences on 1st April 2006: see section 834 of the Income and Corporation Taxes Act 1988).\nParagraph 8 of Schedule 7 to the Finance Act 2005 introduced (to comply with European Community guidelines on State aid to maritime transport) a general requirement that ships entering the Tonnage Tax regime in future should be Community-flagged. Paragraphs 22B(2) and 22C of Schedule 22 to the Finance Act 2000 give the Treasury power to disapply that rule on a year-by-year basis, provided (in the case of financial year 2006 onwards) that the percentage of the tonnage tax fleet which is Community-flagged has not decreased. This Order disapplies that rule for financial year 2006.\nThis Order imposes no costs on business.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/333/note",
    "retrieved_at": "2026-10-29T04:38:02.961584+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}