SCHEDULES

SCHEDULE 7Tonnage tax

Part 1Amendments of Schedule 22 to FA 2000

Qualifying ships

4

(1)

Paragraph 19 is amended as follows.

(2)

In sub-paragraph (1) (meaning of “qualifying ship”)—

(a)

in paragraph (a), after “carriage” insert “ by sea ”;

(b)

in paragraph (b), after “carriage” insert “ by sea ”;

(c)

in paragraph (c), after “assistance” insert “ carried out at sea ”;

(d)

in paragraph (d), after “transport” insert “ by sea ”.

(3)

In sub-paragraph (3) (other provisions to which sub-paragraph (1) is subject)—

(a)

after “subject to” insert—

“(a)

 ”;

(b)

at the end insert—

“(b)

paragraph 20A (qualifying dredgers and tugs);

(c)

paragraphs 22A to 22F (flagging).”.

(4)

After sub-paragraph (4) insert—

“(5)

For the purposes of sub-paragraph (1) “sea” does not include—

(a)

a port or harbour;

(b)

an estuary, a tidal or other river or an inland waterway.”.