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Interpretation

SI00/2303/REG2(1) In these Regulations 鈥�

鈥渃orporate partner鈥� means a company which carries on activities in partnership;

鈥渢he 1990 Act鈥� means the Capital Allowances Act 1990;

鈥渢he paragraph 85(2)(a) amount鈥�, in relation to an asset, means the amount determined under paragraph 85(2)(a) of Schedule 22 for that asset, subject to regulation听8(2)(a), and 鈥渢he paragraph 112(2) amount鈥� and 鈥渢he paragraph 113(2) amount鈥� shall have corresponding meanings;

鈥渜ualifying expenditure鈥� has the meaning in paragraph 135 of Schedule 22;

鈥淪chedule 22鈥� means Schedule 22 to the Finance Act 2000;

鈥淪chedule 28AA鈥� means Schedule 28AA to the Taxes Act;

鈥渢he 75% limit鈥� has the meaning given in paragraph 37(4) of Schedule 22;

鈥渢he Taxes Act鈥� means the Income and Corporation Taxes Act 1988.
(2) In these Regulations, the following expressions have the same meaning as in Schedule 22 鈥�

鈥渂areboat charter terms鈥�

鈥渃辞尘辫补苍测鈥�

鈥渃ore qualifying activities鈥�

鈥済roup鈥� (and 鈥渕ember鈥� of a group)

鈥渓eaving tonnage tax鈥�

鈥渙perating (a ship)鈥�

鈥渜ualifying company鈥�

鈥渜ualifying ship鈥�

鈥渞elevant shipping profits鈥�

鈥渟丑颈辫鈥�

鈥渟hip-related activities鈥�

鈥渟ubject to tonnage tax鈥�

鈥渢onnage tax company鈥�

鈥渢onnage tax group鈥� (and 鈥渕ember鈥� of such a group)

鈥渢onnage tax profits鈥�

鈥渢onnage tax trade鈥�.
(3) References in regulation 3(3)(a) to (j) and (4) to a qualifying ship operated by a company, where the company is a member of a tonnage tax group, include references to a qualifying ship operated by another qualifying company in the same tonnage tax group.

(4) For the purposes of the definition of 鈥渁rm鈥檚 length provision鈥� (regulation 3(3)(a)(ii)), where any provision is made or imposed as between a company鈥檚 tonnage tax trade and other activities carried on by it, the assumptions in paragraph 59(1)(a) to (c) of Schedule 22 and paragraph 1(3) of Schedule 28AA shall apply.

References

Qualifying secondary activities	TTM06100
听	听