{
  "url": "https://openlegislation.uk/eu-decision-2019-1116/annex/division-1",
  "json_url": "https://openlegislation.uk/eu-decision-2019-1116/annex/division-1.json",
  "legislation": "eudn/2019/1116",
  "legislation_title": "Commission Decision (EU) 2019/1116 of 19 December 2017 on State aid SA.33829 (2012/C) Maltese tonnage tax scheme and other State measures in favour of shipping companies and their shareholders (notified under document C(2017) 8734) (Only the English text is authentic) (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2019-1116",
  "path": "annex/division/1",
  "kind": "division",
  "number": "1",
  "heading": "Malta commits to specifically exclude from the operation of tonnage tax the following vessels:",
  "text": "(a) Fishing and fish factory ships;\n(b) Private yachts and ships used primarily for sport or recreation;\n(c) Fixed offshore installations and floating storage units;\n(d) Non-ocean-going tug boats and dredgers;\n(e) Ships whose main purpose is to provide goods or services normally provided on land;\n(f) Stationary ships employed for hotel and or catering operations (floating hotels or restaurants);\n(g) Ships employed mainly for gambling/as casinos (floating or cruising casinos).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2019/1116/annex/division/1",
    "retrieved_at": "2026-11-01T15:12:39.550201+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}