{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-22/paragraph-133",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-22/paragraph-133.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/22/paragraph/133",
  "kind": "paragraph",
  "number": "133",
  "heading": null,
  "text": "The regulations may provide that a ship which is not partnership property but which—\n(a) is owned by or chartered to a member (or two or more members) of a partnership, and\n(b) is a ship in relation to which activities of the partnership business are carried on,\nshall be treated as if it were owned by or chartered to every member of the partnership and as if everything done by or to any of the partners in relation to it had been done by or to all the partners.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/schedule/22/paragraph/133",
    "retrieved_at": "2026-10-29T09:21:00.128981+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."
}