Chwilio Deddfwriaeth

Chwiliad Uwch

Capital Allowances Act 2001

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

153Ships which are not qualifying ships
This adran has no associated Nodiadau Esboniadol

(1)A ship is not a qualifying ship if the primary use to which ships of the same kind as that ship are put—

(a)by the persons who own them, or

(b)by others to whom they are made available,

is use for sport or recreation.

(2)A ship is not a qualifying ship at any time when—

(a)it is an offshore installation, or

(b)it would be such an installation if the activity for which it is to be established or maintained were carried on in or under controlled waters.

(3)“Offshore installation” and “controlled waters” have the same meaning as in the Mineral Workings (Offshore Installations) Act 1971 (c. 61).

Yn ôl i’r brig

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