5(1)In section 33E (definition of a qualifying ship), after subsection (8) there shall be inserted the following subsection—
“(9)Subsections (5), (6) and (8) above shall have effect for the purposes of section 33D in relation to any ship on the provision of which expenditure is incurred on or after the passing of the Finance Act 1996 as if the references in those subsections to the shipowner included references to the person incurring that expenditure.”