{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-22/paragraph-20",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-22/paragraph-20.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/22/paragraph/20",
  "kind": "paragraph",
  "number": "20",
  "heading": null,
  "text": "(1) The following kinds of vessel are not qualifying ships for the purposes of this Schedule—\n(a) fishing vessels or factory ships;\n(b) pleasure craft;\n(c) harbour or river ferries;\n(d) offshore installations;\n(e) tankers dedicated to a particular oil field;\n(f) dredgers other than qualifying dredgers.\n(2) In sub-paragraph (1)(a) “factory ship” means a vessel providing processing services for the fishing industry.\n(3) In sub-paragraph (1)(b) “pleasure craft” means a vessel of a kind whose primary use is for the purposes of sport or recreation.\n(4) In sub-paragraph (1)(c) “harbour or river ferry” means a vessel used for harbour, estuary or river crossings.\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) For the purposes of sub-paragraph (1)(e) whether a tanker is dedicated to a particular oil field shall be determined in accordance with section 2 of the Oil Taxation Act 1983 (dedicated mobile assets).\n(7) In this Schedule “qualifying dredger” means a dredger which—\n(a) is self-propelled, and\n(b) is constructed or adapted for the carriage of cargo;\n(but see further paragraph 20A).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 22 para. 20(1)(f) substituted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 5(2), 18(1) (with Sch. 7 paras. 19-21)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 22 para. 20(5) repealed (22.7.2004) (with effect in accordance with Sch. 27 para. 7(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 27 para. 7(1), Sch. 42 Pt. 2(19)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 22 para. 20(7) inserted (1.7.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 5(3), 18(1) (with Sch. 7 paras. 19-21)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1983 c. 56."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/schedule/22/paragraph/20",
    "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."
}