TTM03600 - Qualifying companies and ships: Non-qualifying ships - introduction

»Ê¹ÚÌåÓýapp definition of a qualifying ship, and the rules governing the exclusion of certain ships, are framed in terms of the use made of the ship.  »Ê¹ÚÌåÓýapp normal ship operations must be at sea.

Where a company charters-out a ship, the end-use by the charterer will determine whether the ship is qualifying.

»Ê¹ÚÌåÓýapp following paragraphs contain guidance on:

  • Services normally provided on land (TTM03610), and
  • Excluded vessels (TTM03620 and following).

References

Need to consider end user

TTM03675