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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 continuity on amalgamation and demerger hinges on qualifying status and remaining option periods.</h1> Continuity rules for the tonnage tax scheme on amalgamation require a qualifying amalgamated company to adopt the scheme, with a non tonnage amalgamated company required to opt into the scheme within three months of scheme approval; where amalgamating companies are tonnage tax companies, the amalgamated company continues under the scheme for the longest unexpired option period. On demerger, the resulting company inherits the unexpired tonnage tax period if qualifying, and the demerged company's option remains in force for the unexpired period, all subject to other Part provisions.

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