Tonnage Tax
TAXES CONSOLIDATION ACT Part 24A Shipping: Tonnage Tax (ss. 697A-697Q) 697A. Interpretation (Part 24A). (1)In this Part and in Schedule 18B – “bareboat charter terms” in relation to the charter of a ship, means the letting on charter of a ship for a stipulated period on terms which give the charterer possession and control of the ship, including the right to appoint the master […]