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Chargeable gains from transfer of tonnage tax assets

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....1<br>^1[Chargeable 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 ....

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Full Text of the Document

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....ds "written down value 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 writt....

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