TTM17026 - Schedule 22 Finance Act 2000: Part I introductory - Para 6 measurement of tonnage of ship

FA00/SCH22/PARA6

(1) References in this Schedule to the gross or net tonnage of a ship are to that tonnage as determined-

(a) in the case of a vessel of 24 metres in length or over, in accordance with the IMO International Convention on Tonnage Measurement of Ships (ITC69);

(b) in the case of a vessel under 24 metres in length, in accordance with tonnage regulations.

(2) A ship shall not be treated as a qualifying ship for the purposes of this Schedule unless there is in force-

(a) a valid International Tonnage Certificate (1969), or

(b) a valid certificate recording its tonnage as measured in accordance with tonnage regulations.

(3) In this paragraph “tonnage regulations� means regulations under section 19 of the Merchant Shipping Act 1995 or provisions of the law of a country or territory outside the United Kingdom corresponding to those regulations.

References

Measurement of tonnage TTM01330
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Tonnage TTM15020

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