SCHEDULES
SCHEDULE 22 Tonnage tax
Part XI Special rules for offshore activities
Treatment of periods of inactivity
106
A period between contracts when a qualifying ship is not working shall not be taken to be a period during which the ship is engaged in offshore activities unless—
(a)
the period of inactivity is specifically related to a forthcoming offshore activity, and
(b)
it is impractical for the vessel to undertake other work in the meantime.