Second or subsequent application of this PartU.K.
141U.K.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.