TTM20004 - SCHEDULE 7 FINANCE ACT 2005: Para 4
Qualifying Ships(1) Paragraph 19 is amended as follows
(2) In sub-paragraph (1) (meaning of 鈥渜ualifying ship鈥) 鈥
(a) in paragraph (a), after 鈥渃arriage鈥 insert 鈥渂y sea鈥;
(b) in paragraph (b), after 鈥渃arriage鈥 insert 鈥渂y sea鈥;
(c) in paragraph (c), after 鈥渁ssistance鈥 insert 鈥渃arried out at sea鈥;
(d) in paragraph (d), after 鈥渢ransport鈥 insert 鈥渂y sea鈥.
(3) In sub-paragraph (3) (other provisions to which sub-paragraph (1) is subject) 鈥
(a) after 鈥渟ubject to鈥 insert 鈥
鈥(补)鈥;
(b) at the end insert 鈥
鈥(b) paragraph 20A (qualifying dredgers and tugs);
(c) paragraphs 22A to 22F (flagging)鈥.
(4) After sub-paragraph (4) insert 鈥
鈥(5) For the purposes of sub-paragraph (1) 鈥渟ea鈥 does not include-
(a) a port or harbour;
(b) an estuary, a tidal or other river or an inland waterway鈥.