Part 1 Amendments of Schedule 22 to FA 2000

1. Introduction
2. Period for which election is in force
3. Withdrawal notices
4. Qualifying ships
5. Vessels excluded from being qualifying ships
6. Qualifying dredgers and tugs
7. Effect of change of use
8. Flagging: rule for ships other than dredgers and tugs
9. Flagging: rules for dredgers and tugs
10. Flagging: restrictions where dredger or tug ceases to be qualifying ship under paragraph 22E
11. Requirement to prove compliance with safety etc standards
12. The ring fence: capital allowances: general: introduction
13. The ring fence: capital allowances: exit: plant and machinery
14. The ring fence: capital allowances: ship leasing: sale and lease-back arrangements
15. Meaning of “offshore activities”
16. Vessels to which the special rules for offshore activities do not apply
17. Index of defined expressions