| Concessionary rate of tax for income of approved marine hull and liability insurer |
| Concessionary rate of tax for income derived before 1 July 2021 of approved marine hull and liability insurer |
5B.—(1) Tax shall be payable at the rate of 5% on the following income derived before 1 July 2021 by an approved marine hull and liability insurer to which this paragraph applies, during the basis period for a year of assessment:
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