Point in time view as at 17/07/2012.
There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 151.
(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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