Chargeable gains from transfer of tonnage tax assets

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..... rgeable gains from transfer of tonnage tax assets. 115VN. Any profits or gains arising from the transfer of a capital asset being an asset forming part of the block of qualifying assets shall be .....

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..... en down value of the block of qualifying assets had been substituted. Explanation . For the purposes of this Chapter, written down value of the block of qualifying assets means the written down va .....

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