Direct Tax Acts, Finance Act 2022
697D Election for tonnage tax
FA02 s53(1); FA06 s67(1)(b)
[(1) Tonnage tax shall apply only if an election (in this Part and Schedule 18B referred to as a “tonnage tax election”) under this Part ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.