{
  "url": "https://openlegislation.uk/tonnage-tax-further-opportunity-for-election-order-2023",
  "json_url": "https://openlegislation.uk/tonnage-tax-further-opportunity-for-election-order-2023.json",
  "id": "uksi/2023/508",
  "title": "The Tonnage Tax (Further Opportunity for Election) Order 2023",
  "short_title": "Tonnage Tax (Further Opportunity for Election) 2023",
  "long_title": "Schedule 22 of the Finance Act 2000 provides an alternative regime (“tonnage tax”) for calculating the profits of a shipping company for the purposes of corporation tax. Paragraph 1(2) of that Schedule provides that the tonnage tax regime applies only if an election to that effect (“a tonnage tax election”) is made. The rules as to the making of a tonnage tax election are contained at Part 2 of Schedule 22.",
  "citation": "S.I. 2023/508",
  "type": "uksi",
  "year": "2023",
  "number": "508",
  "version": "current",
  "date": "2023-05-09",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/tonnage-tax-further-opportunity-for-election-order-2023/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/tonnage-tax-further-opportunity-for-election-order-2023/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Further period during which tonnage tax election may be made",
      "url": "https://openlegislation.uk/tonnage-tax-further-opportunity-for-election-order-2023/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Application of Part 2 of Schedule 22 to the Finance Act 2000 for the second further period",
      "url": "https://openlegislation.uk/tonnage-tax-further-opportunity-for-election-order-2023/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/tonnage-tax-further-opportunity-for-election-order-2023/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/tonnage-tax-further-opportunity-for-election-order-2023/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2023-05-11",
      "size": 185411,
      "url": "https://openlegislation.uk/tonnage-tax-further-opportunity-for-election-order-2023/pdf/uksi_20230508_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2023/508/pdfs/uksi_20230508_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2023-05-11",
      "size": 39269,
      "url": "https://openlegislation.uk/tonnage-tax-further-opportunity-for-election-order-2023/pdf/uksiem_20230508_en_001.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2023/508/pdfs/uksiem_20230508_en_001.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2000/17",
      "title": "Finance Act 2000",
      "url": "https://openlegislation.uk/finance-act-2000",
      "provisions": [
        "schedule/22/paragraph/11"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/tonnage-tax-further-opportunity-for-election-order-2023/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/tonnage-tax-further-opportunity-for-election-order-2023/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/tonnage-tax-further-opportunity-for-election-order-2023/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/508",
    "retrieved_at": "2026-10-28T21:45:35.993884+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."
}