# The Tonnage Tax (Further Opportunity for Election) Order 2005, Note: Explanatory note


(This note is not part of the Order)
This Order provides a further opportunity for the making of tonnage tax elections under Schedule 22 to the Finance Act 2000 c. 17).
Article 1 provides for the citation and commencement of the Order.
Article 2 provides a further period during which tonnage tax elections may be made.
Article 3 adapts Schedule 22 where a tonnage tax election is made by virtue of Article 2 of this Order.
This Order does not impose new costs on business.

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Source: https://www.legislation.gov.uk/uksi/2005/1449/note (the official version)
Page: https://openlegislation.uk/tonnage-tax-further-opportunity-for-election-order-2005/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.