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