# Finance Act 2000, Paragraph 16


(1) For the purposes of this Schedule a company is a “qualifying company” if—
(a) it is within the charge to corporation tax,
(b) it operates or manages qualifying ships, and
(c) those ships are strategically and commercially managed in the United Kingdom.
(2) A “qualifying group” means a group of which one or more members are qualifying companies.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/22/paragraph/16 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-22/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.