157 Core international shipping profits
Finance (No 2) Act 2023 (2023 c 30) | Legislation

157  Core international shipping profits

(1)     A member's core international shipping profits for a period are the member's core international shipping revenue for the period less the member's core international shipping costs for the period.

(2)     A member's core international shipping revenue is all revenue earned by the member in consideration for the member's performance of core international shipping activities.

(3)     A member's core international

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