Taxes Consolidation Act 1997 Schedule 18B paragraph 26

Merger: tonnage tax group or company and non-qualifying group or company

Paragraph 26 deals with the treatment of a merger between a tonnage tax group or company and a non-qualifying group or company, confirming that the resulting group is a tonnage tax group.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.