Chwilio Deddfwriaeth

Chwiliad Uwch

Capital Allowances Act 2001

Status:

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

94Ships
This adran has no associated Nodiadau Esboniadol

(1)Expenditure is not long-life asset expenditure if—

(a)it is incurred before 1st January 2011 on the provision of a ship of a sea-going kind, and

(b)each of the conditions in subsection (2) is met.

(2)The conditions are that—

(a)the ship is not an offshore installation,

(b)the ship would not be an offshore installation if the activity for the carrying on of which it is, or is to be, established or maintained were carried on in or under controlled waters, and

(c)the primary use to which ships of the same kind are put by their owners (or, if their use is made available to others, those others) is a use otherwise than for sport or recreation.

(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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