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FA00/SCH22/PARA20

(1) The following kinds of vessel are not qualifying ships for the purposes of this Schedule鈥�

(a) fishing vessels or factory ships;

(b) pleasure craft;

(c) harbour or river ferries;

(d) offshore installations;

(e) tankers dedicated to a particular oil field;

(f) dredgers other than qualifying dredgers (*1)

(2) In sub-paragraph (1)(a) 鈥渇actory ship鈥� means a vessel providing processing services for the fishing industry.

(3) In sub-paragraph (1)(b) 鈥減leasure craft鈥� means a vessel of a kind whose primary use is for the purposes of sport or recreation.

(4) In sub-paragraph (1)(c) 鈥渉arbour or river ferry鈥� means a vessel used for harbour, estuary or river crossings.

(5) 鈥�(*2)

(6) For the purposes of sub-paragraph (1)(e) whether a tanker is dedicated to a particular oil field shall be determined in accordance with section 2 of the Oil Taxation Act 1983 (dedicated mobile assets).

(7) In this Schedule 鈥渜ualifying dredger鈥� means a dredger which鈥�

(a) is self-propelled, and

(b) is constructed or adapted for the carriage of cargo;

(but see further paragraph 20A). (*1)

References

*1 TTM20005: Sub-para (1)(f) (which formerly read 鈥榙redgers鈥�) substituted and sub-paras (7) inserted by FA 2005 s 93, Sch 7 paras 5, 18(1)

TTM20018 with effect from 1 July 2005,

TTM20019 -20021 - transitional provisions under FA 2005 Sch 7 paras 19-21.

*2 Sub-para (5) repealed by FA 2004 ss 146, 326, Sch 27 para 7, Sch 42 Pt 2(19) with effect for accounting periods ending after 31 March 2004.

Excluded vessels	TTM03610
听	听
Excluded vessels: Dredgers other than qualifying dredgers	TTM03670
Use of ship: Towage, salvage or other marine assistance	TTM03560

听