{
  "url": "https://openlegislation.uk/finance-act-2024/schedule-8/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2024/schedule-8/paragraph-4.json",
  "legislation": "ukpga/2024/3",
  "legislation_title": "Finance Act 2024",
  "legislation_url": "https://openlegislation.uk/finance-act-2024",
  "path": "schedule/8/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": "Tonnage tax activities include activities in managing ships",
  "text": "In paragraph 46 (core qualifying activities)—\n(a) in sub-paragraph (1)—\n(i) in paragraph (a), after “operating” insert “or managing”, and\n(ii) in paragraph (b), after “operating” insert “or managing”, and\n(b) after sub-paragraph (2) insert—\n“(3) A company’s activities in managing qualifying ships means its participation in the activities mentioned in that paragraph by virtue of which the ship is a qualifying ship.”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2024/3/schedule/8/paragraph/4",
    "retrieved_at": "2026-10-29T08:48:28.960167+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."
}