SCHEDULES

SCHEDULE 27Meaning of “offshore installation”

Part 2Minor and consequential amendments

Finance Act 2000 (c. 17)

7

1

In Schedule 22 to the Finance Act 2000 (tonnage tax), in paragraph 20 (vessels excluded from being qualifying ships) omit sub-paragraph (5).

2

This paragraph has effect for accounting periods ending on or after 1st April 2004.