Capital Allowances Act 2001 s 153

s 153 Ships which are not qualifying ships

(1) A ship is not a qualifying ship if the primary use to which ships of the same kind as that ship are put— (a) by the persons who own them, or (b) by others to whom they are made available, is use for sport or recreation. (2) A ship is not a qualifying ship at any time when it is an offshore installation. (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Read this section in the full act → · Open its part →

Read the official text ↗

Contains public sector information licensed under the Open Government Licence v3.0.

What to look at next

Capital Allowances Act 2001, full textChapter navigation and full text, so you can read this section in contextLegislation of this jurisdiction UK Legislation by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year Taiwan statutes, one section per pageEach section with its legislative reasoning, common questions and citing judgmentsTaiwan statute sections