TTM03600 - Qualifying companies and ships: Non-qualifying ships - introduction

The definition of a qualifying ship, and the rules governing the exclusion of certain ships, are framed in terms of the use made of the ship.  The normal ship operations must be at sea.

Where a company charters-out a ship, the end-use by the charterer will determine whether the ship is qualifying.

The following paragraphs contain guidance on:

• Services normally provided on land (TTM03610), and
• Excluded vessels (TTM03620 and following).

References

Need to consider end user

TTM03675