Direct Tax Acts, Finance Act 2010
697M Exclusion of reliefs, deductions and set-offsFA02 s53(1)
[(1) No relief, deduction or setoff of any description is allowed against the amount of a company’s tonnage tax profits.
(2) (a)Whe...
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.