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Jimmy, under the Ports Act 1991 the Trust Port creates a limited company and passes the port activity and assets to the Company, it is then this Company that is sold the government then charges the Port Company a 50% levy on the proceeds of the sale, the remaining 50% staying with the Port company as working capital to allow the purchaser to run the business.
At least that was my understanding from the link I posted in post 201 above
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