SCHEDULES

SCHEDULE 4N.I.Persons who are exempt

PART 2N.I.Definitions of persons who are exempt, conditions, limitations of exemption and savings

[F142. A non-disembarking cruise passengerN.I.

70.  A person, including a crew member, who travels to a port in Northern Ireland on a cruise ship but does not disembark from the cruise ship at any point while it is—N.I.

(a)moored at a port in Northern Ireland, or

(b)in the territorial waters adjacent to Northern Ireland.]