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HMRC internal manual

Tonnage Tax Manual

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Schedule 22 Finance Act 2000: Part XI offshore activities - Para 105 vessels to which special provisions do not apply

FA00/SCH22/PARA105

(1) The provisions of this Part of this Schedule do not apply to-

(a) offshore supply vessels,

(b) tugs,

(c) anchor-handling vessels, or

(d) tankers.

(2) The Treasury may make provision by order excluding other kinds of vessel from the application of the provisions of this Part of this Schedule.

Amendments—

This paragraph repealed by FA 2005 ss 93, 104, Sch 7 paras 16, 18(1) and Sch 11 Pt 2(10) with effect from 1 July 2005, subject to FA 2005 Sch 7 paras 19-21.