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Section 20 - Port Companies Act 1997 - Tax equivalents — Zoe

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Port Companies Act 1997

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### 20 Tax equivalents > The provisions of [Part 10 of the](/view/html/inforce/2026-04-12/act-1995-022#HP10@EN) [Government Business Enterprises Act 1995](/view/html/inforce/2026-04-12/act-1995-022) apply in relation to a company and a subsidiary of a company as if – > > > > (a) the company were a Government Business Enterprise specified in [Schedule 2](/view/html/inforce/2026-04-12/act-1995-022#JS2@EN) to that Act; and > > > > > (b) the subsidiary were a subsidiary within the meaning of that Act.

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