Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2013 Edition
697LTonnage tax trade
(1) & (2)
The tonnage tax activities of a tonnage tax company are to be treated as a separate trade of the company distinct from all other activities of the company. Thi...
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.