TTM20011 - Schedule 7 Finance Act 2005: Para 9
Flagging: rules for dredgers and tugsAfter paragraph 22C insert-
바카라 사이트śFlagging: rule on first operation of qualifying dredger or tug 22D (1) This paragraph applies if-
(a) a company begins to operate a ship which-
(i) is a qualifying dredger or a tug,
(ii) would, apart from this paragraph, be a qualifying ship, and
(iii) has not previously been operated by the company or, if the company is a member of a group, by any member of the group, and
(b) on the date on which the company so begins to operate the ship, the ship is not registered in one of the Member States바카라 사이트™ registers.
(2) The ship shall not, at any time on or after that date, be regarded as-
(a) a qualifying ship operated by the company, or
(b) if immediately before that date the company is a member of a group, a qualifying ship operated by any company that is or becomes a member of the group.
(3) But sub-paragraph (2) does not apply if the ship has become registered in one of the Member States바카라 사이트™ registers by the end of the period of three months beginning with that date.
Flagging: rule on subsequent re-flagging of qualifying dredger or tug
22E (1) This paragraph applies if-
(a) a qualifying ship operated by a company ceases to be registered in any of the Member States바카라 사이트™ registers, and
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(b) the ship is a qualifying dredger or a tug.
(2) The ship shall not, at any time on or after the date on which it ceases to be so registered, be regarded as-
(a) a qualifying ship operated by the company, or
(b) if immediately before that date the company is a member of a group, a qualifying ship operated by any company that is or becomes a member of the group.바카라 사이트ť.