# Finance Act 2024, Paragraph 5: Effect of temporarily ceasing to manage or operate qualifying ships

Extent: E+W+S+N.I.

In paragraph 17 (effect of temporarily ceasing to operate qualifying ships)—
(a) in sub-paragraph (1) after “operate”, in both places it occurs, insert “or manage”,
(b) in sub-paragraph (2), in paragraph (a), after “operating” insert “or managing”,
(c) in that sub-paragraph, in the words after paragraph (b)—
(i) after “operate” insert “or manage”,
(ii) after “operated” insert “or managed”, and
(d) in sub-paragraph (4)—
(i) in paragraph (a), after “operating” insert “or managing”, and
(ii) in paragraph (b), after “operates” insert “or manages”.

---
Source: https://www.legislation.gov.uk/ukpga/2024/3/schedule/8/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-8/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.