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�.