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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 Schedule 18B paragraph 7
Company temporarily ceasing to operate qualifying ships
Paragraph 7 of Schedule 18B allows a company that temporarily ceases to operate qualifying ships to remain within the tonnage tax system, provided it notifies Revenue of its intention to resume.
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.