{
  "url": "https://openlegislation.uk/finance-act-2005/schedule-7/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2005/schedule-7/paragraph-5.json",
  "legislation": "ukpga/2005/7",
  "legislation_title": "Finance Act 2005",
  "legislation_url": "https://openlegislation.uk/finance-act-2005",
  "path": "schedule/7/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) Paragraph 20 is amended as follows.\n(2) In sub-paragraph (1) (list of excluded vessels) for paragraph (f) (dredgers) substitute—\n“(f) dredgers other than qualifying dredgers.”.\n(3) After sub-paragraph (6) insert—\n“(7) In this Schedule “qualifying dredger” means a dredger which—\n(a) is self-propelled, and\n(b) is constructed or adapted for the carriage of cargo;\n(but see further paragraph 20A).”.",
  "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/5",
    "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."
}