Section 3 Fees for registration, transfer, &c. of ships.

Such fees shall be paid in respect of the registration, transfer (including transmission), and mortgage of British ships as the Board of Trade, with the consent of the Treasury, determine . . . F1 and all such fees shall be paid into the Exchequer. Provided that fees shall not be payable under this section in respect of vessels F2not exceeding ten tons gross register employed solely in fishing.