TTM03640 - Qualifying companies and ships: Harbour, estuary or river ferries
Definition
A 바카라 사이트˜harbour or river ferry바카라 사이트™ is defined as a vessel used for harbour, estuary or river crossings.
There is no statutory definition of harbour, estuary or river for tonnage tax purposes, however see TTM03595 for guidance on the meaning of 바카라 사이트˜harbour바카라 사이트™.
References
FA00/SCH22/PARA20Â (1)(c) and (4) (harbour or river ferry) |
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Excluded vessels |
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Need to consider end-user of chartered ship |
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Harbour |