s 94 Ships
(1) Expenditure is not long-life asset expenditure if— (a) it is incurred before 1st January 2011 on the provision of a ship of a sea-going kind, and (b) each of the conditions in subsection (2) is met. (2) The conditions are that— (a) the ship is not an offshore installation, (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (c) the primary use to which ships of the same kind are put by their owners (or, if their use is made available to others, those others) is a use otherwise than for sport or recreation. (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .