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115V Definitions
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115VA Computation of profits and gains from the business of operating qualifying ships
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115VB Operating ships
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115VC Qualifying company
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115VD Qualifying ship
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115VE Manner of computation of income under tonnage tax scheme
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115VF Tonnage income
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115VG Computation of tonnage income
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115VH Calculation in case of joint operation, etc.
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115VI Relevant shipping income
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115VJ Treatment of common costs
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115VK Depreciation
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115VL General exclusion of deduction and set off, etc.
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115VM Exclusion of loss
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115VN Chargeable gains from transfer of tonnage tax assets
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115VO Exclusion from provisions of section 115JB
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115VP Method and time of opting for tonnage tax scheme
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115VQ Period for which tonnage tax option to remain in force
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115VR Renewal of tonnage tax scheme
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115VS Prohibition to opt for tonnage tax scheme in certain cases
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115VT Transfer of profits to Tonnage Tax Reserve Account
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115VU Minimum training requirement for tonnage tax company
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115VV Limit for charter in of tonnage
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115VW Maintenance and audit of accounts
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115VX Determination of tonnage
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115VY Amalgamation
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115VZ Demerger
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115VZA Effect of temporarily ceasing to operate qualifying ships
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115VZB Avoidance of tax
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115VZC Exclusion from tonnage tax scheme
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