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Capital Allowances Act 2001
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Capital Allowances Act 2001, Section 151 is up to date with all changes known to be in force on or before 13 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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151 Basic meaning of qualifying shipU.K.
This section has no associated Explanatory Notes
(1)For the purposes of the deferment rules, a ship is a qualifying ship if it is—
(a)of a sea-going kind, and
(b)registered as a ship with a gross tonnage of 100 tons or more in a register of shipping established and maintained under the law of any country or territory.
(2)This is subject to sections 152 to 154.
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