Taxes Consolidation Act, 1997

Relief in respect of ships documented under laws of United States of America.

[ITA67 s359]

834.—Exemption shall be granted from tax in respect of so much of the income of a citizen of the United States of America not resident in the State or of a corporation organised in the United States of America as is derived from the operation of a ship or ships documented under the laws of the United States of America.