# Capital Allowances Act 2001, Section 153: Ships which are not qualifying ships

Extent: E+W+S+N.I.

(1) A ship is not a qualifying ship if the primary use to which ships of the same kind as that ship are put—
(a) by the persons who own them, or
(b) by others to whom they are made available,
is use for sport or recreation.
(2) A ship is not a qualifying ship at any time when it is an offshore installation.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

---
Source: https://www.legislation.gov.uk/ukpga/2001/2/section/153 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-153
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.