Links from Section 697B | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
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. |
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Links to Section 697B (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
“tonnage tax” has the meaning assigned to it in section 697B; |