There are currently no known outstanding effects for the Finance Act 2004, Paragraph 9.
9(1)Section 153 of the Capital Allowances Act 2001 (ships that are not qualifying ships) is amended as follows.U.K.
(2)For subsection (2) substitute—
“(2)A ship is not a qualifying ship at any time when it is an offshore installation.”
(3)Omit subsection (3).
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