Finance Act 2004 (c. 12)

SCHEDULES

Yn ddilys o 22/07/2004

SCHEDULE 27 U.K. Meaning of “offshore installation”

Part 2 U.K. Minor and consequential amendments

Finance Act 2000 (c. 17) U.K.

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.