Special provision for cruise-ship operators: deemed taxable profits on passenger receipts for non-residents, effective next assessment year. A special deemed-profit computation applies to non-resident cruise-ship operators: a fixed portion of aggregate passenger-related receipts-amounts paid or payable and amounts received or deemed received for carriage of passengers-is to be treated as profits chargeable under 'Profits and gains of business or profession', subject to prescribed conditions. The provision overrides general business-income provisions and takes effect from 1 April 2025 for the subsequent assessment year.