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Statutory Instruments

2005 No. 1480

CORPORATION TAX

The Tonnage Tax (Exception of Financial Year 2005) Order 2005

Made

6th June 2005

Coming into force

1st July 2005

The Treasury, in exercise of the powers conferred upon them by paragraph 22B(2) of Schedule 22 to the Finance Act 2000( 1 ), make the following Order:

Citation and commencement

1. This Order may be cited as the Tonnage Tax (Exception of Financial Year 2005) Order 2005 and shall come into force on 1st July 2005.

Exception of financial year 2005

2. The financial year 2005 is designated as one in relation to which paragraph 22A of Schedule 22 to the Finance Act 2000 is not to have effect.

Joan Ryan

Gillian Merron

Two of the Lords Commissioners of Her Majesty’s Treasury

6th June 2005

( 1 )

2000 c. 17 ; paragraph 22B was inserted by paragraph 8 of Schedule 7 to the Finance Act 2005 (c. 7) . Note that paragraph 22C(1) of Schedule 22 to the Finance Act 2000 was disapplied for financial year 2005 by paragraph 20 of Schedule 7 to the Finance Act 2005.

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Tonnage Tax (Exception of Financial Year 2005) Order 2005 (2005/1480)

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