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    <title>Renewal of tonnage tax scheme - Section 115VR</title>
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    <description>An approved option for the tonnage tax scheme may be renewed within one year from the end of the previous year in which the option ceased to have effect; the procedural rules for opting and the provisions determining the period for which tonnage taxation remains in force or ceases to have effect apply to such renewal in the same manner as to the original option.</description>
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      <description>An approved option for the tonnage tax scheme may be renewed within one year from the end of the previous year in which the option ceased to have effect; the procedural rules for opting and the provisions determining the period for which tonnage taxation remains in force or ceases to have effect apply to such renewal in the same manner as to the original option.</description>
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