Finance Act 1994

Contracts relating to commercial shipsU.K.

4(1)A contract falls within this paragraph if it relates only to a commercial ship and is [F1a contract of general insurance of a relevant class.]U.K.

[F2(2)For the purposes of this paragraph, a contract of general insurance is of a relevant class if it insures against risks arising from or in relation to—

(a)accidents,

(b)ships, or

(c)liabilities of ships,

(and no other risks).]

(3)For the purposes of this paragraph a commercial ship is a ship which is—

(a)of a gross tonnage of 15 tons or more; and

(b)not designed or adapted for use for recreation or pleasure.

Textual Amendments

F1Words in Sch. 7A para. 4(1) substituted (1.12.2001) by S.I. 2001/3649, arts. 1, 346(4)(a)

F2SCh. 7A para. 4(2) substituted (1.12.2001) by S.I. 2001/3649, art. 346(4)(b)