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SCHEDULES

SCHEDULE 7U.K.Tonnage tax

Part 1U.K.Amendments of Schedule 22 to FA 2000

Qualifying shipsU.K.

4(1)Paragraph 19 is amended as follows.U.K.

(2)In sub-paragraph (1) (meaning of “qualifying ship”)—

(a)in paragraph (a), after “carriage” insert “ by sea ”;

(b)in paragraph (b), after “carriage” insert “ by sea ”;

(c)in paragraph (c), after “assistance” insert “ carried out at sea ”;

(d)in paragraph (d), after “transport” insert “ by sea ”.

(3)In sub-paragraph (3) (other provisions to which sub-paragraph (1) is subject)—

(a)after “subject to” insert—

(a);

(b)at the end insert—

(b)paragraph 20A (qualifying dredgers and tugs);

(c)paragraphs 22A to 22F (flagging)..

(4)After sub-paragraph (4) insert—

(5)For the purposes of sub-paragraph (1) “sea” does not include—

(a)a port or harbour;

(b)an estuary, a tidal or other river or an inland waterway..