Finance Act 2005, Paragraph 5 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
5(1)Paragraph 20 is amended as follows.U.K.
(2)In sub-paragraph (1) (list of excluded vessels) for paragraph (f) (dredgers) substitute—
“(f)dredgers other than qualifying dredgers.”.
(3)After sub-paragraph (6) insert—
“(7)In this Schedule “qualifying dredger” means a dredger which—
(a)is self-propelled, and
(b)is constructed or adapted for the carriage of cargo;
(but see further paragraph 20A).”.
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