MEANING OF “SHIP”

Related HMRC Manuals

142  In this Schedule “ship”  means any vessel used in navigation, and includes a hovercraft.

MEANING OF “ON BAREBOAT CHARTER TERMS”

Related HMRC Manuals

143  In this Schedule a charter “on bareboat charter terms”  means a hiring of a ship for a stipulated period on terms which give the charterer possession and control of the ship, including the right to appoint the master and crew.

MEANING OF “ASSOCIATE”

Related Commentary  Related HMRC Manuals

144(1)  In this Schedule “associate” , in relation to an individual, means–

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