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)”. |