Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2013 Edition
697PWithdrawal of relief etc. on company leaving tonnage tax
(1)
This section sets out the consequences of a company ceasing to be a tonnage tax company.
(2)
Any exemption given in respect of cha...
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.