153 Ships which are not qualifying shipsU.K.
This section has no associated Explanatory Notes
(1)A ship is not a qualifying ship if the primary use to which ships of the same kind as that ship are put—
(a)by the persons who own them, or
(b)by others to whom they are made available,
is use for sport or recreation.
[F1(2)A ship is not a qualifying ship at any time when it is an offshore installation.]
F2(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1 S. 153(2) substituted (with effect in accordance with Sch. 27 para. 11 of the amending Act) by Finance Act 2004 (c. 12) , Sch. 27 para. 9(2)
F2 S. 153(3) repealed (with effect in accordance with Sch. 27 para. 11 of the amending Act) by Finance Act 2004 (c. 12) , Sch. 27 para. 9(3) , 42 Pt. 2(19)