Statute
Section 394ZA — Corporation Tax Act 2010: Company joining tonnage tax group
Text of the provision Official document
Company joining tonnage tax group 394ZA There is a relevant change in the relationship between A and a principal company of A on any day if—
a on that day A becomes a member of a tonnage tax group for the purposes of Schedule 22 to FA 2000 without entering tonnage tax on that day, or b the day ends immediately before the day on which, for the purposes of that Schedule, A both becomes a member of a tonnage tax group and enters tonnage tax.
Official source: legislation.gov.uk
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