Paragraph 19

United Kingdom

(1)

For the purposes of this Schedule a “qualifying ship” means, subject to sub-paragraph (2), a seagoing ship of 100 tons or more gross tonnage used for—

(a)

the carriage F1by sea of passengers,

(b)

the carriage F2by sea of cargo,

(c)

towage, salvage or other marine assistance F3carried out at sea, or

(d)

transport F4by sea in connection with other services of a kind necessarily provided at sea.

(2)

A vessel is not a qualifying ship for the purposes of this Schedule if the main purpose for which it is used is the provision of goods or services of a kind normally provided on land.

(3)

Sub-paragraph (1) is also subject to

F5(a)

paragraph 20 (vessels excluded from being qualifying ships);

F6(b)

paragraph 20A (qualifying dredgers and tugs);

F7(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

For the purposes of this paragraph a ship is a seagoing ship if it is certificated for navigation at sea by the competent authority of any country or territory.

F8(5)

For the purposes of sub-paragraph (1) “sea” does not include—

(a)

a port or harbour;

(b)

an estuary, a tidal or other river or an inland waterway.

Annotations

Textual amendments

F1: Words in Sch. 22 para. 19(1)(a) inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 4(2)(a), 18(1) (with Sch. 7 paras. 19-21)
F2: Words in Sch. 22 para. 19(1)(b) inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 4(2)(b), 18(1) (with Sch. 7 paras. 19-21)
F3: Words in Sch. 22 para. 19(1)(c) inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 4(2)(c), 18(1) (with Sch. 7 paras. 19-21)
F4: Words in Sch. 22 para. 19(1)(d) inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 4(2)(d), 18(1) (with Sch. 7 paras. 19-21)
F5: Word in Sch. 22 para. 19(3) inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 4(3)(a), 18(1) (with Sch. 7 paras. 19-21)
F6: Sch. 22 para. 19(3)(b), (c) inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 4(3)(b), 18(1) (with Sch. 7 paras. 19-21)
F7: Sch. 22 para. 19(3)(c) omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), s. 25(6)(11)
F8: Sch. 22 para. 19(5) inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 4(4), 18(1) (with Sch. 7 paras. 19-21)