https://www.taxtmi.com/manuals?id=1680 A temporary cessation in operating a qualifying ship is deemed not to be a cessation and the company is treated as operating that qualifying ship; however, if a qualifying company continues to operate a vessel that temporarily ceases to qualify, that vessel shall not be considered a qualifying ship for the purposes of the Chapter, with the provision amended to include inland vessels within the non-qualifying treatment. en-us Fri, 28 Jul 2017 08:22:00 +0530 Wed, 09 Apr 2025 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1680 A temporary cessation in operating a qualifying ship is deemed not to be a cessation and the company is treated as operating that qualifying ship; however, if a qualifying company continues to operate a vessel that temporarily ceases to qualify, that vessel shall not be considered a qualifying ship for the purposes of the Chapter, with the provision amended to include inland vessels within the non-qualifying treatment. Manuals Income Tax Fri, 28 Jul 2017 08:22:00 +0530 https://www.taxtmi.com/manuals?id=1680