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I-3 - Taxation Act
Section 979.29
Disposition versions
979.29. The first eligible addition to a tax-free reserve of a qualified shipowner must be made on or before 31 December 2023.
Despite the first paragraph, a shipowner who obtains a qualification certificate from the Minister of the Economy, Innovation and Exports after 31 December 2023 may make an initial eligible addition to the tax-free reserve after that date within a reasonable time following the date on which the qualification certificate is issued.
