{
  "url": "https://openlegislation.uk/tonnage-tax-exception-of-financial-year-2007-order-2007/article-2",
  "json_url": "https://openlegislation.uk/tonnage-tax-exception-of-financial-year-2007-order-2007/article-2.json",
  "legislation": "uksi/2007/850",
  "legislation_title": "The Tonnage Tax (Exception of Financial Year 2007) Order 2007",
  "legislation_url": "https://openlegislation.uk/tonnage-tax-exception-of-financial-year-2007-order-2007",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Prescribed three year period and other definitions",
  "text": "For the purposes of this Order—\n(a) the period prescribed for the purposes of paragraph 22C(1)(a) of Schedule 22 to the Finance Act 2000 (three year period to determine whether the percentage of the tonnage tax fleet which is Community-flagged has not decreased) is the period beginning on 2nd October 2003 and ending on 1st October 2006;\n(b) “the tonnage tax fleet” means qualifying ships operated by single companies or qualifying companies which are members of a tonnage tax group; and\n(c) “the percentage of the tonnage tax fleet which is Community-flagged” is—\nCFT TT ×100\nwhere—\nCFT is the aggregate tonnage of qualifying ships registered in one of the Member States’ registers,\nTT is the aggregate tonnage of all qualifying ships, and\nno qualifying ship is counted more than once in determining an aggregate.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/850/article/2",
    "retrieved_at": "2026-10-29T03:57:26.550340+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."
}