Paragraph 3
United Kingdom
(1)
In subsection (1) of section 33C (re-imposition of deferred charge)—
(a)
in paragraph (b), for “the shipowner” there shall be substituted “ a qualifying person ”; and
(b)
for paragraph (c) there shall be substituted the following paragraph—
“(c)the expenditure is expenditure the whole or any part of which is expenditure to which the whole or any part of the addition is attributed in accordance with section 33A(5).”
(2)
In subsection (2) of that section—
(a)
the words “to be”, in the first place where they occur, shall be omitted; and
(b)
in paragraph (b), for “the shipowner” there shall be substituted “ the qualifying person in question ”.