Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Tonnage Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Schedule 22 Finance Act 2000: Part XV supplementary provisions - Para 142 meaning of ‘ship’

FA00/SCH22/PARA142

In this Schedule “ship” means any vessel used in navigation, and includes a hovercraft.

References

Qualifying ships TTM03500