# Finance Act 2000, Paragraph 89

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

(1) In the case of a ... lease of a qualifying ship provided, directly or indirectly, to a company within tonnage tax, the provisions of Part 2 of the Capital Allowances Act 2001 have effect subject to and in accordance with the provisions of—
paragraphs 90 and 91 (defeased leasing),
paragraphs 91A to 91F (long funding leases),
paragraph 92 (sale and lease back arrangements, and
paragraphs 94 to 102 (quantitative restrictions on allowances).
This is subject to paragraph 89A (exception for ordinary charters).
(2) In this Part of this Schedule “lease” means any arrangements that provide for a ship to be leased or otherwise made available by a person (“the lessor”) to another person (“the lessee”).
(3) Other expressions used in this Part of this Schedule have the same meaning as in Part IX of this Schedule (the ring fence: capital allowances: general).

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/22/paragraph/89 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-22/paragraph-89
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.