介绍性文本1.引文和推荐2.解释3.二级活动资格认证4.昂贵汽车和长寿命资产以外的工厂和机械记录基础5.昂贵汽车记录基础6.长寿命资产记录基础7.用于公司离岸目的的工厂和机械记下基础的活动8.为资本津贴目的对公司合伙人离开吨位税的资产的合格支出金额进行的调整9.公司合伙人对成为合格公司的要求的修改（附带与融资租赁有关的补充规定）10.规则计算公司合伙人的吨位税利润和相关航运利润11.向合伙人租用的船舶12.应课税收益:包括公司合伙人在内的合伙企业对资产的使用13.合伙企业之间非公平交易（如果公司合伙人是吨位税务公司）和另一个合作伙伴签署的解释性说明

Introductory Text1.Citation and commencement2.Interpretation3.Qualifying secondary activities4.Plant and machinery other than expensive motor cars and long-life assets—writing-down basis5.Expensive motor cars—writing-down basis6.Long-life assets—writing-down basis7.Plant and machinery used for the purposes of the company’s offshore activities—writing-down basis8.Adjustments to be made for capital allowance purposes to the amount of qualifying expenditure for assets where a corporate partner leaves tonnage tax9.Corporate partners—modifications of the requirements for being a qualifying company (with supplementary provision relating to finance leases)10.Rules for calculating the tonnage tax profits and relevant shipping profits of a corporate partner11.Ships chartered to partners—further provision relating to chartering in12.Chargeable gains: use of assets by partnerships which include corporate partners13.Transactions not at arm’s length between a partnership (where a corporate partner is a tonnage tax company) and another partnerSignatureExplanatory Note