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Capital Allowances Act 2001

Section 154: Further registration requirement

577.This section is based on part of section 33E(5) to (9) of CAA 1990. It provides that a qualifying ship must generally be registered on a register of shipping within the British Isles, a British colony or the European Economic Area.

578.This additional registration requirement does not need to be met:

  • during the first three months that the ship is used; or

  • more than three years after the ship is first used.

579.If the ship is no longer owned by the person incurring expenditure on it (or a connected person) at some time during the 3-year period, then the registration requirement does not need to be met from that time.

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