Vessels excluded from being qualifying shipsU.K.
20(1)The following kinds of vessel are not qualifying ships for the purposes of this Schedule—U.K.
(a)fishing vessels or factory ships;
(b)pleasure craft;
(c)harbour or river ferries;
(d)offshore installations;
(e)tankers dedicated to a particular oil field;
(f)dredgers.
(2)In sub-paragraph (1)(a) “factory ship” means a vessel providing processing services for the fishing industry.
(3)In sub-paragraph (1)(b) “pleasure craft” means a vessel of a kind whose primary use is for the purposes of sport or recreation.
(4)In sub-paragraph (1)(c) “harbour or river ferry” means a vessel used for harbour, estuary or river crossings.
(5)In sub-paragraph (1)(d) “offshore installation” means—
(a)an offshore installation within the meaning of the M1Mineral Workings (Offshore Installations) Act 1971, or
(b)what would be such an installation if the references in that Act to controlled waters were to any waters.
(6)For the purposes of sub-paragraph (1)(e) whether a tanker is dedicated to a particular oil field shall be determined in accordance with section 2 of the M2Oil Taxation Act 1983 (dedicated mobile assets).