{
  "url": "https://openlegislation.uk/tonnage-tax-regulations-2000",
  "json_url": "https://openlegislation.uk/tonnage-tax-regulations-2000.json",
  "id": "uksi/2000/2303",
  "title": "The Tonnage Tax Regulations 2000",
  "short_title": "Tonnage Tax 2000",
  "long_title": "The Tonnage Tax Regulations 2000 supplement Schedule 22 to the Finance Act 2000 (“Schedule 22”) which introduced an alternative new regime (“tonnage tax”) for calculating the profits of a shipping company for the purposes of corporation tax. The principal effects of these Regulations are (1) to define the activities which are to be regarded as “qualifying secondary activities” (2) to provide for the calculation of the written-down levels of qualifying expenditure for assets which will become subject to the usual capital allowances rules when a company leaves tonnage tax (3) to provide for the calculation of the written-down levels of qualifying expenditure for plant or machinery provided for a company’s offshore activities, when the asset was not brought into use for those purposes immediately on the company’s entry into tonnage tax and (4) to make provision applying Schedule 22 to activities which a company carries on in partnership.",
  "citation": "S.I. 2000/2303",
  "type": "uksi",
  "year": "2000",
  "number": "2303",
  "version": "current",
  "date": "2000-08-24",
  "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-regulations-2000/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/tonnage-tax-regulations-2000/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "heading": "Interpretation",
      "url": "https://openlegislation.uk/tonnage-tax-regulations-2000/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Qualifying secondary activities",
      "url": "https://openlegislation.uk/tonnage-tax-regulations-2000/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Plant and machinery other than expensive motor cars and long-life assets—writing-down basis",
      "url": "https://openlegislation.uk/tonnage-tax-regulations-2000/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Expensive motor cars—writing-down basis",
      "url": "https://openlegislation.uk/tonnage-tax-regulations-2000/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Long-life assets—writing-down basis",
      "url": "https://openlegislation.uk/tonnage-tax-regulations-2000/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Plant and machinery used for the purposes of the company’s offshore activities—writing-down basis",
      "url": "https://openlegislation.uk/tonnage-tax-regulations-2000/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Adjustments to be made for capital allowance purposes to the amount of qualifying expenditure for assets where a corporate partner leaves tonnage tax",
      "url": "https://openlegislation.uk/tonnage-tax-regulations-2000/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Corporate partners—modifications of the requirements for being a qualifying company (with supplementary provision relating to finance leases)",
      "url": "https://openlegislation.uk/tonnage-tax-regulations-2000/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Rules for calculating the tonnage tax profits and relevant shipping profits of a corporate partner",
      "url": "https://openlegislation.uk/tonnage-tax-regulations-2000/regulation-10",
      "extent": null,
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    },
    {
      "path": "regulation/11",
      "kind": "regulation",
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      "heading": "Ships chartered to partners—further provision relating to chartering in",
      "url": "https://openlegislation.uk/tonnage-tax-regulations-2000/regulation-11",
      "extent": null,
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    },
    {
      "path": "regulation/12",
      "kind": "regulation",
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      "heading": "Chargeable gains: use of assets by partnerships which include corporate partners",
      "url": "https://openlegislation.uk/tonnage-tax-regulations-2000/regulation-12",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Transactions not at arm’s length between a partnership (where a corporate partner is a tonnage tax company) and another partner",
      "url": "https://openlegislation.uk/tonnage-tax-regulations-2000/regulation-13",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/tonnage-tax-regulations-2000/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/tonnage-tax-regulations-2000/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
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      "language": null,
      "date": "2008-11-19",
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      "url": "https://openlegislation.uk/tonnage-tax-regulations-2000/pdf/uksi_20002303_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2000/2303/pdfs/uksi_20002303_en.pdf"
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  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2000/17",
      "title": "Finance Act 2000",
      "url": "https://openlegislation.uk/finance-act-2000",
      "provisions": [
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        "schedule/22/paragraph/85",
        "schedule/22/paragraph/112",
        "schedule/22/paragraph/113",
        "schedule/22/paragraph/130",
        "schedule/22/paragraph/131",
        "schedule/22/paragraph/132",
        "schedule/22/paragraph/133",
        "schedule/22/paragraph/134",
        "schedule/22/paragraph/135",
        "schedule/22/paragraph/136"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/tonnage-tax-regulations-2000/changes.json",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2303",
    "retrieved_at": "2026-10-29T08:34:41.862809+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."
}