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Taxes Consolidation Act, 1997 (Number 39 of 1997)


697B Application.

Notwithstanding any other provision of the Tax Acts or the Capital Gains Tax Acts, this Part and Schedule 18B shall apply to provide an alternative method (in this Part referred to as “tonnage tax”) for computing the profits of a qualifying company for the purposes of corporation tax.




Inserted by FA02 s53(1). FA03 s62 amends FA03s53 to provide that Part 24A will take effect from the date of passing of FA03, 28 March 2003.