SCHEDULES
SCHEDULE 7Tonnage tax
Part 1Amendments of Schedule 22 to FA 2000
Qualifying ships
4
1
Paragraph 19 is amended as follows.
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.