Taxation (Cross-border Trade) Act 2018

71U.K.For section 69 substitute—

69Meaning of “coasting ship”

(1)In this Part “coasting ship” means any ship for the time being engaged in the trade of carrying goods coastwise—

(a)between places in the United Kingdom, or

(b)between a place in the United Kingdom and a place in the Isle of Man.

(2)The Commissioners may from time to time give directions as to what trade by water—

(a)between places in the United Kingdom, or

(b)between a place in the United Kingdom and a place in the Isle of Man,

is, or is not, to be deemed to be carrying goods coastwise.

Commencement Information

I1Sch. 7 para. 71 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2Sch. 7 para. 71 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)