(1)In this Part “coasting ship” means any ship for the time being engaged in the trade of carrying goods coastwise—
(a)between places in the United Kingdom, or
(b)between a place in the United Kingdom and a place in the Isle of Man.
(2)The Commissioners may from time to time give directions as to what trade by water—
(a)between places in the United Kingdom, or
(b)between a place in the United Kingdom and a place in the Isle of Man,
is, or is not, to be deemed to be carrying goods coastwise.]
Textual Amendments
F1S. 69 substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 71 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)