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    <title>Chargeable gains from transfer of tonnage tax assets</title>
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    <description>Chargeable gains on transfer of capital assets forming part of the block of qualifying assets are to be treated as capital gains under the income-tax capital gains provisions, with computation following the capital gains provisions and with the written down value substituted and measured specifically as the written down value of the block of qualifying assets as defined in the chapter.</description>
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      <title>Chargeable gains from transfer of tonnage tax assets</title>
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      <description>Chargeable gains on transfer of capital assets forming part of the block of qualifying assets are to be treated as capital gains under the income-tax capital gains provisions, with computation following the capital gains provisions and with the written down value substituted and measured specifically as the written down value of the block of qualifying assets as defined in the chapter.</description>
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