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    <title>Chargeable gains from transfer of tonnage tax assets - Section 115VN</title>
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    <description>Gains from transfer of assets within the tonnage taxation regime are taxable as capital gains under the income tax capital gains provisions; for computation, references to the written down value of the block of assets must be read as references to the written down value of the block of qualifying assets, determined by the tonnage tax chapter&#039;s written down value rule.</description>
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      <description>Gains from transfer of assets within the tonnage taxation regime are taxable as capital gains under the income tax capital gains provisions; for computation, references to the written down value of the block of assets must be read as references to the written down value of the block of qualifying assets, determined by the tonnage tax chapter&#039;s written down value rule.</description>
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