{
  "url": "https://openlegislation.uk/finance-act-2005/schedule-7/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2005/schedule-7/paragraph-4.json",
  "legislation": "ukpga/2005/7",
  "legislation_title": "Finance Act 2005",
  "legislation_url": "https://openlegislation.uk/finance-act-2005",
  "path": "schedule/7/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "(1) Paragraph 19 is amended as follows.\n(2) In sub-paragraph (1) (meaning of “qualifying ship”)—\n(a) in paragraph (a), after “carriage” insert “ by sea ”;\n(b) in paragraph (b), after “carriage” insert “ by sea ”;\n(c) in paragraph (c), after “assistance” insert “ carried out at sea ”;\n(d) in paragraph (d), after “transport” insert “ by sea ”.\n(3) In sub-paragraph (3) (other provisions to which sub-paragraph (1) is subject)—\n(a) after “subject to” insert—\n“(a)\n”;\n(b) at the end insert—\n“(b) paragraph 20A (qualifying dredgers and tugs);\n(c) paragraphs 22A to 22F (flagging).”.\n(4) After sub-paragraph (4) insert—\n“(5) For the purposes of sub-paragraph (1) “sea” does not include—\n(a) a port or harbour;\n(b) an estuary, a tidal or other river or an inland waterway.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/7/schedule/7/paragraph/4",
    "retrieved_at": "2026-10-29T09:16:26.978887+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."
}