This report lists all the outbound links from Section 697Q under the heading Links from Section 697Q.
Sections and schedules within TaxSource Total linking to Section 697Q are listed under Links to Section 697Q (from within TaxSource Total).
The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.
Taxes Consolidation Act, 1997
(3) This section shall not prevent a company becoming a tonnage tax company under and in accordance with the rules in Part 4 of
32. Where sections 697P and 697Q apply on a second or subsequent occasion on which a company ceases to be a tonnage tax company (whether or not those sections
applied on any of the previous occasions)—