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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