Amendment to the Finance Act 20002

1

Schedule 22 to the Finance Act 20003 is amended as follows.

2

In paragraphs 22A, 22B and 22D for “one of the Member States’ registers”, in each place where the expression occurs, substitute “a relevant register”.

3

In paragraph 22A(5) for “22B(7)” substitute “22B(6A)”.

4

In paragraph 22B—

a

after sub-paragraph (6) insert—

6A

In this Schedule “relevant register” means —

a

the register of British ships maintained under section 8 of the Merchant Shipping Act 1995,

b

any of the Member States’ registers, or

c

the Gibraltar register of ships.

b

in sub-paragraph (7) for “In this Schedule” substitute “In sub-paragraph (6A)”.

5

In paragraph 22E(1)(a) for “of the Member States’ registers” substitute “relevant register”.

6

In paragraph 43A(1)(a) for “of the Member States’ registers” substitute “relevant register (see paragraph 22B(6A))”.

7

In paragraph 49(2)(b) for “member State”, in both places where the expression occurs, substitute “the United Kingdom, Gibraltar or a member State”.

8

In paragraph 147—

a

omit the entry for “Member States’ registers”;

b

insert at the appropriate place—

“relevant register

paragraph 22B(6A)”.