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Period for which tonnage tax option to remain in force

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Full Text of the Document

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....such option has been exercised and shall be taken into account from the assessment year relevant to the previous year in which such option is exercised. (2) An option for tonnage tax scheme shall cease to have effect from the assessment year relevant to the previous year in which- (a)  the qualifying company ceases to be a qualifying company; (b)  a default is made in complying with....

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