TTM17601 - Schedule 22 Finance Act 2000: Part XI offshore activities - Para 105 vessels to which special provisions do not apply

FA00/SCH22/PARA105

(1) The provisions of this Part of this Schedule do not apply to-

(a) offshore supply vessels,

(b) tugs,

(c) anchor-handling vessels, or

(d) tankers.

(2) The Treasury may make provision by order excluding other kinds of vessel from the application of the provisions of this Part of this Schedule.

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This paragraph repealed by FA 2005 ss 93, 104, Sch 7 paras 16, 18(1) and Sch 11 Pt 2(10) with effect from 1 July 2005, subject to FA 2005 Sch 7 paras 19-21.