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.