Schedule 22 Finance Act 2000: Part III qualifying companies and groups - Para 19 qualifying ships
(1) For the purposes of this Schedule a “qualifying ship” means, subject to sub-paragraph (2), a seagoing ship of 100 tons or more gross tonnage used for—
(a) the carriage by sea* of passengers,
(b) the carriage by sea* of cargo,
(c) towage, salvage or other marine assistance carried out at sea*, or
(d) transport by sea* in connection with other services of a kind necessarily provided at sea.
(2) A vessel is not a qualifying ship for the purposes of this Schedule if the main purpose for which it is used is the provision of goods or services of a kind normally provided on land.
(3) Sub-paragraph (1) is also subject to—
(a) paragraph 20 (vessels excluded from being qualifying ships);
(b) paragraph 20A (qualifying dredgers and tugs)*;
(c) paragraphs 22A to 22F (flagging)*.
(4) For the purposes of this paragraph a ship is a seagoing ship if it is certificated for navigation at sea by the competent authority of any country or territory.
(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
|Amendments made by FA2005 Sch 7 Para 4||TTM20004|