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