March 5, 2018
115VJ. (1) Where a tonnage tax company also carries on any business or activity other than […]
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March 5, 2018
115VI. (1) For the purposes of this Chapter, the relevant shipping income of a tonnage […]
March 5, 2018
115VH. (1) Where a qualifying ship is operated by two or more companies by way of […]
March 5, 2018
115VG. (1) The tonnage income of a tonnage tax company for a previous year shall be […]
March 5, 2018
115VF. Subject to the other provisions of this Chapter, the tonnage income shall be computed […]
March 5, 2018
115VE. (1) A tonnage tax company engaged in the business of operating qualifying ships shall […]
March 5, 2018
115VD. For the purposes of this Chapter, a ship is a qualifying ship if— (a) […]
March 5, 2018
115VC. For the purposes of this Chapter, a company is a qualifying company if— (a) […]
March 5, 2018
115VB. For the purposes of this Chapter, a company shall be regarded as operating a […]
March 5, 2018
115VA. Notwithstanding anything to the contrary contained in sections 28 to 43C, in the case […]