Direct Tax Acts, Finance (No. 2) Act 2023
Part 24AShipping: Tonnage Tax
697A Interpretation (Part 24A)
FA02 s53(1); FA03 s62(1); FA06 s67(1)(a); FA07 s128 and Sch4; MJA21 s29(d)
[(1) In this Part and in Schedule 18B –
“bareboat char...
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