There are currently no known outstanding effects for the Finance Act 2024, Paragraph 5.
5In paragraph 17 (effect of temporarily ceasing to operate qualifying ships)—
(a)in sub-paragraph (1) after “operate”, in both places it occurs, insert “or manage”,
(b)in sub-paragraph (2), in paragraph (a), after “operating” insert “or managing”,
(c)in that sub-paragraph, in the words after paragraph (b)—
(i)after “operate” insert “or manage”,
(ii)after “operated” insert “or managed”, and
(d)in sub-paragraph (4)—
(i)in paragraph (a), after “operating” insert “or managing”, and
(ii)in paragraph (b), after “operates” insert “or manages”.
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