{
  "url": "https://openlegislation.uk/tonnage-tax-regulations-2000/regulation-6",
  "json_url": "https://openlegislation.uk/tonnage-tax-regulations-2000/regulation-6.json",
  "legislation": "uksi/2000/2303",
  "legislation_title": "The Tonnage Tax Regulations 2000",
  "legislation_url": "https://openlegislation.uk/tonnage-tax-regulations-2000",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Long-life assets—writing-down basis",
  "text": "(1) This regulation applies to long-life assets described in regulation 4(1)(b).\n(2) The written down value of the paragraph 85(2)(a) amount for the asset shall be determined by multiplying that amount by the percentage given by the table in paragraph (3).\n(3) That table is as follows—\nLength of qualifying holding period for the asset\nPercentage of the paragraph 85(2)(a) amount which is qualifying expenditure under Part II of the 1990 Act\nLess than or equal to 1 year\n94\nFrom 1 year and one day to 2 years\n88\nFrom 2 years and one day to 3 years\n83\nFrom 3 years and one day to 4 years\n78\nFrom 4 years and one day to 5 years\n73\nFrom 5 years and one day to 6 years\n69\nFrom 6 years and one day to 7 years\n65\nFrom 7 years and one day to 8 years\n61\nFrom 8 years and one day to 9 years\n57\nFrom 9 years and one day to 10 years\n54\nFrom 10 years and one day to 11 years\n51\nFrom 11 years and one day to 13 years\n47\nFrom 13 years and one day to 16 years\n40\nFrom 16 years and one day to 19 years\n33\nFrom 19 years and one day to 22 years\n27\nFrom 22 years and one day to 25 years\n23\nFrom 25 years and one day to 30 years\n18\nFrom 30 years and one day to 35 years\n13\nFrom 35 years and one day to 40 years\n10\nFrom 40 years and one day to 45 years\n7\nFrom 45 years and one day to 50 years\n5\nFrom 50 years and one day to 60 years\n3\nFrom 60 years and one day to 70 years\n2\nMore than 70 years\nNil",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2303/regulation/6",
    "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."
}