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 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”.