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    <title>Exclusion from provisions of section 115JB</title>
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    <description>The book profit or loss attributable to activities of a tonnage tax company shall be excluded from the company&#039;s book profit for purposes of applying book profit based tax provisions, thereby subjecting tonnage income to its specialised computation rather than general book profit calculations.</description>
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      <description>The book profit or loss attributable to activities of a tonnage tax company shall be excluded from the company&#039;s book profit for purposes of applying book profit based tax provisions, thereby subjecting tonnage income to its specialised computation rather than general book profit calculations.</description>
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