TTM20004 - SCHEDULE 7 FINANCE ACT 2005: Para 4
Qualifying Ships(1) Paragraph 19 is amended as follows
(2) In sub-paragraph (1) (meaning of “qualifying ship”) –
(a) in paragraph (a), after “carriage” insert “by sea”;
(b) in paragraph (b), after “carriage” insert “by sea”;
(c) in paragraph (c), after “assistance” insert “carried out at sea”;
(d) in paragraph (d), after “transport” insert “by sea”.
(3) In sub-paragraph (3) (other provisions to which sub-paragraph (1) is subject) –
(a) after “subject to” insert –
“(a)”;
(b) at the end insert –
“(b) paragraph 20A (qualifying dredgers and tugs);
(c) paragraphs 22A to 22F (flagging)”.
(4) After sub-paragraph (4) insert –
“(5) For the purposes of sub-paragraph (1) “sea” does not include-
(a) a port or harbour;
(b) an estuary, a tidal or other river or an inland waterway”.