Beneficiaries. 7. The amendment will apply to all companies that are currently in a position to benefit from the tonnage tax regime and to the following: those qualifying companies, or groups of companies
(a) chargeable to Irish corporation tax;
(b) whose profits are derived from qualifying ships carrying on “qualifying activities” and which opt for the tonnage tax regime; and
(c) who carry out the strategic and commercial manage- ment of qualifying shipping from the State.
Beneficiaries. The notified reductions scheme will be granted to EIUs active in sectors included in Annex 3 of the Guidelines on State aid for environmental protection and energy 2014-2020 (the “EEAG”) (6).
Beneficiaries. The scheme applies to undertakings of any size and opera- ting in any sector of the economy.