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with another company or companies, then, subject to the other provisions of this section...tonnage tax company, it shall exercise an option for tonnage tax scheme under...

For the purposes of sections 20 to 24, the “owner” in relation to a property or any...or part thereof in part performance of a contract of the nature referred to in...

him to the person on whose behalf he is liable to pay tax (hereinafter in this section...assessee or person with regard to the amount to be so retained as referred to in...

assessment; (b)   where such appeal is against an order of assessment made under section...assessment for which the proceeding before the Settlement Commission abates under...