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Chargeable gains from transfer of tonnage tax assets

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Full Text of the Document

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....gains from transfer of tonnage tax assets. 115VN. Any profits or gains arising from the transfer of a capital asset being an asset forming part of the block of qualifying assets shall be chargeable t....

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Full Text of the Document

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....of the block of qualifying assets" had been substituted. Explanation. For the purposes of this Chapter, "written down value of the block of qualifying assets" means the written down value computed in....

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