Schedule 7 Finance Act 2005: Para 5
Vessels excluded from being qualifying ships(1) Paragraph 20 is amended as follows.
(2) In sub-paragraph (1) (list of excluded vessels) for paragraph (f) (dredgers) substitute-
“(f) dredgers other than qualifying dredgers”.
(2) After sub-paragraph (6 ) insert-
“(7) In this Schedule 2aualifying dredger” means a dredger which-
(a) is self-propelled, and
(b) is constructed or adapted for the carriage of cargo; (but see further paragraph 20A)”.