https://www.taxtmi.com/acts?id=3267 Temporary cessation of operation of a qualifying ship by a company is not treated as cessation for the Chapter; the company is deemed to be operating the qualifying ship. Conversely, if a ship (or inland vessel) temporarily ceases to be a qualifying ship while a qualifying company operates it, that vessel is not considered a qualifying ship for the Chapter during that period. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 Aug 2025 14:52:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3267 Temporary cessation of operation of a qualifying ship by a company is not treated as cessation for the Chapter; the company is deemed to be operating the qualifying ship. Conversely, if a ship (or inland vessel) temporarily ceases to be a qualifying ship while a qualifying company operates it, that vessel is not considered a qualifying ship for the Chapter during that period. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3267