Section 69 Meaning of “coasting ship”F1

United Kingdom

(1)

In this Part “coasting ship” means any ship for the time being engaged in the trade of carrying goods coastwise—

(a)

between places in the United Kingdom, or

(b)

between a place in the United Kingdom and a place in the Isle of Man.

(2)

The Commissioners may from time to time give directions as to what trade by water—

(a)

between places in the United Kingdom, or

(b)

between a place in the United Kingdom and a place in the Isle of Man,

is, or is not, to be deemed to be carrying goods coastwise.

Annotations

F1: S. 69 substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 71 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)