[F1385Meaning of “ship”U.K.
This section has no associated Explanatory Notes
In this Chapter “ship” does not include an offshore installation.]
Textual Amendments
F1S. 385 substituted (with effect in accordance with Sch. 27 para. 16 of the amending Act) by Finance Act 2004 (c. 12), Sch. 27 para. 14