Direct Tax Acts, Finance (No. 3) Act 2011
697LTonnage tax tradeFA02 s53(1); FA03 s62(1)
[(1)Subject to section 697M, where in an accounting period a tonnage tax company carries on as part of a trade tonnage tax activities, those activit...
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.