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“relevant port company” means a company formed pursuant to section 7 or 87 of the Harbours Act, 1996;

(a) the vesting in a relevant port company of assets in accordance with section 96 of the Harbours Act, 1996, and

“relevant port company” means a company formed pursuant to section 7 or 87 of the Harbours Act, 1996;

“relevant port company” means a company formed pursuant to section 7 or 87 of the Harbours Act, 1996;

(a) the vesting in a relevant port company of assets in accordance with section 96 of the Harbours Act, 1996, and

(b) the transfer to a relevant port company of rights and liabilities in accordance with section 97 of that Act.

(b) allowances or charges provided for by sections 307 and 308.

(3) There shall be made to or on the relevant port company in accordance with sections 307 and 308 all such allowances and charges in respect of an asset acquired by it in the course of a relevant transfer as would have been made if—

(b) allowances or charges provided for by sections 307 and 308.

(3) There shall be made to or on the relevant port company in accordance with sections 307 and 308 all such allowances and charges in respect of an asset acquired by it in the course of a relevant transfer as would have been made if—

(a) allowances and charges provided for in Part 9, section 670, Chapter 1 of Part 29 and sections 765 and 769, or any other provision of the Tax Acts relating to the making of allowances or charges under or in accordance with that Part or Chapter or those sections, and

(4) For the purposes of section 597, the relevant port company and the person from whom an asset was acquired in the course of a relevant transfer shall be treated as if they were the same person.

(a) allowances and charges provided for in Part 9, section 670, Chapter 1 of Part 29 and sections 765 and 769, or any other provision of the Tax Acts relating to the making of allowances or charges under or in accordance with that Part or Chapter or those sections, and

(a) allowances and charges provided for in Part 9, section 670, Chapter 1 of Part 29 and sections 765 and 769, or any other provision of the Tax Acts relating to the making of allowances or charges under or in accordance with that Part or Chapter or those sections, and

(a) allowances and charges provided for in Part 9, section 670, Chapter 1 of Part 29 and sections 765 and 769, or any other provision of the Tax Acts relating to the making of allowances or charges under or in accordance with that Part or Chapter or those sections, and

(a) allowances and charges provided for in Part 9, section 670, Chapter 1 of Part 29 and sections 765 and 769, or any other provision of the Tax Acts relating to the making of allowances or charges under or in accordance with that Part or Chapter or those sections, and

(a) allowances and charges provided for in Part 9, section 670, Chapter 1 of Part 29 and sections 765 and 769, or any other provision of the Tax Acts relating to the making of allowances or charges under or in accordance with that Part or Chapter or those sections, and

Section 842.