{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-22/paragraph-22",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-22/paragraph-22.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/22/paragraph/22",
  "kind": "paragraph",
  "number": "22",
  "heading": null,
  "text": "(1) A qualifying ship that begins to be used for non-qualifying purposes ceases to be a qualifying ship when it begins to be so used, subject to the following provisions.\n(2) If—\n(a) a company operates a ship throughout an accounting period of the company, and\n(b) in that period the ship is used for non-qualifying purposes on not more than 30 days,\nthat use shall be disregarded in determining whether the ship is a qualifying ship at any time during that period.\n(3) In the case of an accounting period shorter than a year, the figure of 30 days in sub-paragraph (2) shall be proportionately reduced.\n(4) If a company operates a ship during part only of an accounting period of the company, sub-paragraph (2) has effect as if for “30 days\", or the number of days substituted by sub-paragraph (3), there were substituted the number of days that bear to the length of that part of the accounting period the same proportion that 30 days does to a year.\n(5) In this paragraph references to use for non-qualifying purposes are to—\n(a) use for an activity other than any of the activities mentioned in paragraph 19(1)(a) to (d), or\n(b) use as a vessel of a kind excluded by paragraph 20 from being a qualifying ship.\n(6) This paragraph does not apply for the purposes of sub-paragraphs (2) to (5) of paragraph 20A (qualifying dredgers and tugs).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 22 para. 22(1) substituted (7.4.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 7(2), 18(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 22 para. 22(2)(b) substituted (7.4.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 7(3), 18(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 22 para. 22(5) substituted (7.4.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 7(4), 18(2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Sch. 22 para. 22(6) inserted (7.4.2005) by Finance Act 2005 (c. 7), Sch. 7 paras. 7(5), 18(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/schedule/22/paragraph/22",
    "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."
}