# Finance Act 2000, Paragraph 91B


(1) A lease falls within this paragraph if—
(a) it is a lease of a qualifying ship provided directly to a company within tonnage tax, or
(b) it is a lease of a qualifying ship provided indirectly to a company within tonnage tax (“T”) and sub-paragraph (2) applies.
(2) This sub-paragraph applies where—
(a) the owner of the qualifying ship provides it directly to a company (“C”) under a lease,
(b) C provides the qualifying ship directly to T under a lease, and
(c) C and T are in the same group.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/22/paragraph/91B (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-22/paragraph-91B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.