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.