{
  "url": "https://openlegislation.uk/tonnage-tax-exception-of-financial-year-2007-order-2007/introduction",
  "json_url": "https://openlegislation.uk/tonnage-tax-exception-of-financial-year-2007-order-2007/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "corporation tax\nMade 14th March 2007\nComing into force 1st April 2007\nThe Treasury are satisfied that the percentage of the tonnage tax fleet which is Community-flagged has not decreased on average over the period prescribed in Article 2(a) of this Order.\nThe Treasury, in exercise of the powers conferred upon them by paragraphs 22B(2) and 22C(1) of Schedule 22 to the Finance Act 2000, make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2000 c. 17; paragraphs 22A to 22C were inserted by paragraph 8 of Schedule 7 to the Finance Act 2005 (c. 7)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/850/introduction",
    "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."
}