7(1)In Schedule 22 to the Finance Act 2000 (tonnage tax), in paragraph 20 (vessels excluded from being qualifying ships) omit sub-paragraph (5).U.K.
(2)This paragraph has effect for accounting periods ending on or after 1st April 2004.
7(1)In Schedule 22 to the Finance Act 2000 (tonnage tax), in paragraph 20 (vessels excluded from being qualifying ships) omit sub-paragraph (5).U.K.
(2)This paragraph has effect for accounting periods ending on or after 1st April 2004.