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HMRC internal manual

Tonnage Tax Manual

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)”.