# Finance Act 2005, Paragraph 21


Where a company (whether or not a member of a group) has operated a qualifying dredger or a tug at any time before 1st July 2005, the company is to be treated, for the purposes of paragraph 22D of Schedule 22 to FA 2000, as not having operated the qualifying dredger or tug before that date.

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Source: https://www.legislation.gov.uk/ukpga/2005/7/schedule/7/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-2005/schedule-7/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.