TTM03640 - Qualifying companies and ships: Harbour, estuary or river ferries
Definition
A ‘harbour or river ferry� is defined as a vessel used for harbour, estuary or river crossings.
»Ê¹ÚÌåÓýappre is no statutory definition of harbour, estuary or river for tonnage tax purposes, however see TTM03595 for guidance on the meaning of ‘harbourâ€�.
References
FA00/SCH22/PARA20Â (1)(c) and (4) (harbour or river ferry) |
|
Excluded vessels |
|
Need to consider end-user of chartered ship |
|
Harbour |