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Introductory text

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TONNAGE TAX

Made 8th September 2025

Laid before the House of Commons 9th September 2025

Coming into force 1st October 2025

The Secretary of State makes these Regulations in exercise of the powers conferred by paragraphs 29(2)(a), 31(2)(c) and 36 of Schedule 22 to the Finance Act 2000f1.

Annotations

Footnotes

f1

2000 c. 17. Section 82 of the Act gives effect to Schedule 22.