Tonnage Tax Manual

TTM20007 - SCHEDULE 7 FINANCE ACT 2005: Para 7

Effect of change of use(1) Paragraph 22 is amended as follows.

(2) In sub-paragraph (1) (qualifying ship beginning to be used as vessel of excluded kind ceases to be such ship when it begins to be so used) for 바카라 사이트渁s a vessel of an excluded kind바카라 사이트� substitute 바카라 사이트渇or non-qualifying purposes바카라 사이트�.

(3) In sub-paragraph (2)(b) (use as vessel of excluded kind for up to 30 days in accounting period to be disregarded) for 바카라 사이트渁s a vessel of an excluded kind바카라 사이트� substitute 바카라 사이트渇or non-qualifying purposes바카라 사이트�.

(4) In sub-paragraph (5) (meaning of references to use as vessel of excluded kind) for 바카라 사이트渁s a vessel of an excluded kind are to바카라 사이트� substitute 바카라 사이트渇or non-qualifying purposes are to-

(a) use for an activity other than any of the activities mentioned in paragraph 19(1)(a) to (d), or

(b) 바카라 사이트� 바카라 사이트�.

(5) After that sub-paragraph insert -

바카라 사이트�(6) This paragraph does not apply for the purposes of sub-paragraphs (2) to (5) of paragraph 20A (qualifying dredgers and tugs)바카라 사이트�.