{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-22/paragraph-91B",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-22/paragraph-91B.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/22/paragraph/91B",
  "kind": "paragraph",
  "number": "91B",
  "heading": null,
  "text": "(1) A lease falls within this paragraph if—\n(a) it is a lease of a qualifying ship provided directly to a company within tonnage tax, or\n(b) it is a lease of a qualifying ship provided indirectly to a company within tonnage tax (“T”) and sub-paragraph (2) applies.\n(2) This sub-paragraph applies where—\n(a) the owner of the qualifying ship provides it directly to a company (“C”) under a lease,\n(b) C provides the qualifying ship directly to T under a lease, and\n(c) C and T are in the same group.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 22 paras. 91A-91F and cross-heading inserted (with effect in accordance with Sch. 8 para. 15 and Sch. 9 para. 10(5) to the amending Act) by Finance Act 2006 (c. 25), Sch. 9 para. 10(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/schedule/22/paragraph/91B",
    "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."
}