# Finance Act 2000, Paragraph 141


Where this Part of this Schedule applies on a second or subsequent occasion on which a company ceases to be a tonnage tax company (whether or not this Part applied on any of the previous occasions)—
(a) the references to the company ceasing to be a tonnage tax company shall be read as references to the last occasion on which it did so, and
(b) the references to the period during which the company was a tonnage tax company do not include any period before its most recent entry into tonnage tax.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/22/paragraph/141 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-22/paragraph-141
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.