# Finance Act 2004, Paragraph 9


(1) Section 153 of the Capital Allowances Act 2001 (ships that are not qualifying ships) is amended as follows.
(2) For subsection (2) substitute—
“(2) A ship is not a qualifying ship at any time when it is an offshore installation.”
(3) Omit subsection (3).

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/27/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-27/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.