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Income Tax Act 2007
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- UK Public General Acts
- 2007 c. 3
- SCHEDULE 2
- Part 8
- Paragraph 83
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Excluded activities: leasing of ships
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83(1)For the purpose of determining whether shares or securities are to be regarded as comprised in a company’s qualifying holdings, section 305 as applied by the definition of “non-qualifying activities” in section 290(8) applies in relation to shares or securities issued before 6 April 2007 with the omission of subsection (7).
(2)For the purpose of determining whether shares or securities are to be regarded as comprised in a company’s qualifying holdings, section 305 applies in relation to shares or securities issued before 6 April 2004 with the following modifications—
(a)in subsection (1), the substitution for “offshore installations” of “oil rigs”,
(b)in subsection (2), the substitution for “offshore installation” of “oil rig”,
(c)in subsection (8), the insertion after “this section” of—
““oil rig” means any ship which is an offshore installation for the purposes of the Mineral Workings (Offshore Installations) Act 1971,”.
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