# Finance Act 2005, Paragraph 4


(1) Paragraph 19 is amended as follows.
(2) In sub-paragraph (1) (meaning of “qualifying ship”)—
(a) in paragraph (a), after “carriage” insert “ by sea ”;
(b) in paragraph (b), after “carriage” insert “ by sea ”;
(c) in paragraph (c), after “assistance” insert “ carried out at sea ”;
(d) in paragraph (d), after “transport” insert “ by sea ”.
(3) In sub-paragraph (3) (other provisions to which sub-paragraph (1) is subject)—
(a) after “subject to” insert—
“(a)
”;
(b) at the end insert—
“(b) paragraph 20A (qualifying dredgers and tugs);
(c) paragraphs 22A to 22F (flagging).”.
(4) After sub-paragraph (4) insert—
“(5) For the purposes of sub-paragraph (1) “sea” does not include—
(a) a port or harbour;
(b) an estuary, a tidal or other river or an inland waterway.”.

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Source: https://www.legislation.gov.uk/ukpga/2005/7/schedule/7/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2005/schedule-7/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.