# Finance Act 2000, Paragraph 106


A period between contracts when a qualifying ship is not working shall not be taken to be a period during which the ship is engaged in offshore activities unless—
(a) the period of inactivity is specifically related to a forthcoming offshore activity, and
(b) it is impractical for the vessel to undertake other work in the meantime.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/22/paragraph/106 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-22/paragraph-106
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.