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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Tonnage tax scheme extends to resulting company on demerger when qualifying company transfers business before option expiry.</h1> If a demerged company transfers its business to a resulting company before the expiry of its option for the tonnage tax scheme, the tonnage tax scheme shall, as far as may be, apply to the resulting company for the unexpired period if it is a qualifying company; the option for the demerged company shall remain in force for the unexpired period if it continues to be a qualifying company.

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