{
  "url": "https://openlegislation.uk/tonnage-tax-exception-of-financial-year-2018-order-2018/introduction",
  "json_url": "https://openlegislation.uk/tonnage-tax-exception-of-financial-year-2018-order-2018/introduction.json",
  "legislation": "uksi/2018/421",
  "legislation_title": "The Tonnage Tax (Exception of Financial Year 2018) Order 2018",
  "legislation_url": "https://openlegislation.uk/tonnage-tax-exception-of-financial-year-2018-order-2018",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nTonnage Tax\nMade 26th March 2018\nThe Treasury are satisfied that the percentage of the tonnage tax fleet which is Community-flagged has not decreased on average over the three year period prescribed in regulation 2 of the Tonnage Tax (Prescribed and Specified Matters) Regulations 2018.\nThe Treasury, in exercise of the powers conferred 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": "S.I 2018/238; Regulation 2 of those Regulations prescribes the three year period and regulation 3 specifies the meaning of “the percentage of the tonnage tax fleet which is Community-flagged” for the purposes of paragraph 22C(1)(a) of Schedule 22 to the Finance Act 2000 (c. 17)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "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/2018/421/introduction",
    "retrieved_at": "2026-10-28T22:59:35.370266+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."
}