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Capital Allowances Act 2001

Section 153: Ships which are not qualifying ships

574.This section is based on section 33E(3) and (4) of CAA 1990. It provides that certain kinds of ships are not qualifying ships.

575.Subsection (1) excludes from the meaning of “qualifying ship” ships of a kind generally used for sport or recreation. Passenger ships and cruise liners are not treated as falling within this exclusion and may therefore be considered as qualifying ships.

576.Subsection (3) gives “offshore installations” and “controlled waters” the same meaning as in the Mineral Workings (Offshore Installations) Act 1971. The relevant definitions are reproduced below.

Regulation 3(1) of the Offshore Installations and Pipeline Works (Management and Administration) Regulations 1995 (SI 1995/738)

  • An offshore installation is a structure which is, or is to be, or has been used, while standing or stationed in relevant waters, or on the foreshore or other land intermittently covered with water-


    for the exploitation, or exploration with a view to exploitation, of mineral resources by means of a well:


    for the storage of gas in or under the shore or bed of relevant waters or the recovery of gas so stored;


    for the conveyance of things by means of a pipe; or


    mainly for the provision of accommodation for persons who work on or from a structure falling within any if the provisions of this paragraph,

    and which is not an excepted structure [under paragraph 2]”.

Section 12 of the Mineral Workings (Offshore Installations) Act 1971

  • Controlled waters are:

    • tidal waters and parts of the sea in or adjacent to Great Britain up to the seaward limits of territorial waters; and

    • any area designated by order under section 1(7) of the Continental Shelf Act 1964.

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