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 section 697Q
Ten year disqualification from re-entry into tonnage tax
Section 697Q imposes a ten-year exclusion period on a company that leaves the tonnage tax regime other than on the normal expiry of its tonnage tax election, preventing it from re-electing into tonnage tax during that period.
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.