TTM03640 - Qualifying companies and ships: Harbour, estuary or river ferries
Definition
A ‘harbour or river ferry’ is defined as a vessel used for harbour, estuary or river crossings.
There is no statutory definition of harbour, estuary or river for tonnage tax purposes, however see TTM03595 for guidance on the meaning of ‘harbour’.
References
FA00/SCH22/PARA20 (1)(c) and (4) (harbour or river ferry) |
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Excluded vessels |
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Need to consider end-user of chartered ship |
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Harbour |