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, you will need to consider the end-use by the charterer in determining whether a ship is qualifying.
The following paragraphs contain guidance on:
- Services normally provided on land (TTM03610) and
- Excluded vessels (TTM03620 and the pages following).
|Need to consider end user||TTM03675|