# Finance Act 2000, Paragraph 20

Extent: E+W+S+N.I.

(1) The following kinds of vessel are not qualifying ships for the purposes of this Schedule—
(a) fishing vessels or factory ships;
(b) pleasure craft;
(c) harbour or river ferries;
(d) offshore installations;
(e) tankers dedicated to a particular oil field;
(f) dredgers other than qualifying dredgers.
(2) In sub-paragraph (1)(a) “factory ship” means a vessel providing processing services for the fishing industry.
(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.
(4) In sub-paragraph (1)(c) “harbour or river ferry” means a vessel used for harbour, estuary or river crossings.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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).
(7) In this Schedule “qualifying dredger” means a dredger which—
(a) is self-propelled, and
(b) is constructed or adapted for the carriage of cargo;
(but see further paragraph 20A).

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/22/paragraph/20 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-22/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.