Chapter 5 – Tax treatment of certain payments to holders of sea-fishing boat licences (ss 669L-669O)

Contents

Section 669L – Definitions [TCA 1997 s 669L] Section commentary
Section 669M – Exemption for licence holder in respect of certain crew payments [TCA 1997 s 669M] Section commentary
Section 669N – Balancing charges on relevant vessel [TCA 1997 s 669N] Section commentary
Section 669O – Exemption in respect of the catch sum [TCA 1997 s 669O] Section commentary

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