Schedules
Schedule 8Tonnage tax
5Effect of temporarily ceasing to manage or operate qualifying ships
In paragraph 17 (effect of temporarily ceasing to operate qualifying ships)—
a
in sub-paragraph (1) after “operate”, in both places it occurs, insert “or manage”
,
b
in sub-paragraph (2), in paragraph (a), after “operating” insert “or managing”
,
c
in that sub-paragraph, in the words after paragraph (b)—
i
after “operate” insert “or manage”
,
ii
after “operated” insert “or managed”
, and
d
in sub-paragraph (4)—
i
in paragraph (a), after “operating” insert “or managing”
, and
ii
in paragraph (b), after “operates” insert “or manages”
.