Income Tax Act 1947 s 28

s 28 Profits of non‑resident air transport and cable undertakings

28. Where a non‑resident person carries on the business of air transport or of transmission of messages by cable or by any form of wireless apparatus, the non‑resident person is assessable to tax as if the non‑resident person were a non‑resident shipowner and section 27 applies, with the necessary modifications, to the computation of the gains or profits of the business.

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