188体育

Effect of change of use(1) Paragraph 22 is amended as follows.

(2) In sub-paragraph (1) (qualifying ship beginning to be used as vessel of excluded kind ceases to be such ship when it begins to be so used) for 鈥渁s a vessel of an excluded kind鈥� substitute 鈥渇or non-qualifying purposes鈥�.

(3) In sub-paragraph (2)(b) (use as vessel of excluded kind for up to 30 days in accounting period to be disregarded) for 鈥渁s a vessel of an excluded kind鈥� substitute 鈥渇or non-qualifying purposes鈥�.

(4) In sub-paragraph (5) (meaning of references to use as vessel of excluded kind) for 鈥渁s a vessel of an excluded kind are to鈥� substitute 鈥渇or non-qualifying purposes are to-

(a) use for an activity other than any of the activities mentioned in paragraph 19(1)(a) to (d), or

(b) 鈥� 鈥�.

(5) After that sub-paragraph insert -

鈥�(6) This paragraph does not apply for the purposes of sub-paragraphs (2) to (5) of paragraph 20A (qualifying dredgers and tugs)鈥�.