# Finance Act 2005, Paragraph 5


(1) Paragraph 20 is amended as follows.
(2) In sub-paragraph (1) (list of excluded vessels) for paragraph (f) (dredgers) substitute—
“(f) dredgers other than qualifying dredgers.”.
(3) After sub-paragraph (6) insert—
“(7) In this Schedule “qualifying dredger” means a dredger which—
(a) is self-propelled, and
(b) is constructed or adapted for the carriage of cargo;
(but see further paragraph 20A).”.

---
Source: https://www.legislation.gov.uk/ukpga/2005/7/schedule/7/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2005/schedule-7/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.