19(1)For the purposes of this Schedule a “qualifying ship” means, subject to sub-paragraph (2), a seagoing ship of 100 tons or more gross tonnage used for—U.K.
(a)the carriage [F1by sea] of passengers,
(b)the carriage [F2by sea] of cargo,
(c)towage, salvage or other marine assistance [F3carried out at sea], or
(d)transport [F4by sea] in connection with other services of a kind necessarily provided at sea.
(2)A vessel is not a qualifying ship for the purposes of this Schedule if the main purpose for which it is used is the provision of goods or services of a kind normally provided on land.
(3)Sub-paragraph (1) is also subject to
[F5(a)]paragraph 20 (vessels excluded from being qualifying ships);
[F6(b)paragraph 20A (qualifying dredgers and tugs);
F7(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
(4)For the purposes of this paragraph a ship is a seagoing ship if it is certificated for navigation at sea by the competent authority of any country or territory.
[F8(5)For the purposes of sub-paragraph (1) “sea” does not include—
(a)a port or harbour;
(b)an estuary, a tidal or other river or an inland waterway.]
Textual Amendments
F1Words in Sch. 22 para. 19(1)(a) inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 4(2)(a), 18(1) (with Sch. 7 paras. 19-21)
F2Words in Sch. 22 para. 19(1)(b) inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 4(2)(b), 18(1) (with Sch. 7 paras. 19-21)
F3Words in Sch. 22 para. 19(1)(c) inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 4(2)(c), 18(1) (with Sch. 7 paras. 19-21)
F4Words in Sch. 22 para. 19(1)(d) inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 4(2)(d), 18(1) (with Sch. 7 paras. 19-21)
F5Word in Sch. 22 para. 19(3) inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 4(3)(a), 18(1) (with Sch. 7 paras. 19-21)
F6Sch. 22 para. 19(3)(b), (c) inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 4(3)(b), 18(1) (with Sch. 7 paras. 19-21)
F7Sch. 22 para. 19(3)(c) omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), s. 25(6)(11)
F8Sch. 22 para. 19(5) inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 4(4), 18(1) (with Sch. 7 paras. 19-21)