Arrest of crew member for offence under customs and excises Acts

Arrival/departure, time of

Assessments and adjustment of assessments

Attribution of deferred amounts

Amounts ceasing to be attributable

Earlier expenditure

Effect of

New expenditure

Notification where no entitlement to defer amounts

Variation of expenditure

Capital allowances

Balancing charge deferment

Connected persons

Discontinuance of qualifying activity

Election for single ship pool not to apply

First-year allowances

Generally

Group relief

Jack-up drilling rigs and similar vessels

Leased assets

Long-life assets

Loss relief

Meaning

Old rules (before 1 April 2013)

Plant and machinery allowances

Roll-over relief for balancing charge

Rules from 1 April 2013

Sale/scrapping/non-qualifying activity use

Single ship pool

Writing-down

Writing-down allowances

Capital goods scheme

Cases on goods supplied during journey starting and ending in EU

Catering services, place of supply

EU on-board services supplied where performed or use and enjoyment occurs

Generally

Chargeable gains of companies, currency to be used

Charter, scope of exemption

Chartering

Corporate venturing scheme

Enterprise investment scheme

Generally

Supply of services

Venture capital trusts

Commercial ships, meaning

Community transport, place of supply of goods

Corporate venturing scheme, excluded activities

Cruise

Games of chance, exemption

Place of supply of goods and meaning of 'stop in a third territory'

Cruises

– see Cruises

Deferment of balancing charges

Claim

Conditions for

Connected persons

Effect of

Limit on amount deferred

Old ships, amount taken into account

Deferment of balancing charges change in person carrying on qualifying activity

Derivative contracts

Double taxation relief

End sub-lease to non-UK resident user, capital allowances

Enterprise investment scheme excluded activities

Enterprise management incentives, excluded activities

EU transport

Generally

Place of supply

First-year allowances

Fuel

Exemption

Stores, relief

Goods treated as stores

Generally

Zero-rating

Groups of companies

Leasing

Location of assets

Long-life asset, excluded expenditure

Losses

Meaning

Mooring or storage, standard-rating

Case law

Generally

New

New means of transport

New shipping expenditure

Basic meaning

Exclusions

Later events

Not incurred by ship owner

Object to secure deferment

Previously owned ship

Non-taxable insurance contracts

Not brought into use

Overseas leasing

Place of supply of goods

Place of supply of goods and services, Community transport

Pooling

Disposal events

Election to use appropriate non-ship pool

Expenditure not to be allocated

Generally

Postponement of allowances

Effect of

Generally

Provisions, exemption

Qualifying

Letting on hire

Meaning

Modification or conversion

Supply of life jackets, life rafts, smoke hoods and similar safety equipment

Supply of parts or equipment

Supply of parts or equipment to government department

Supply, repair or maintenance

Qualifying ships

Basic meaning

Non-qualifying ships

Registration requirements

Under 100 tons

Replacement of business assets

Roll-over relief

Sale or consumption of goods on, customs duties

Sea-going, fuelling and provisioning

Seafarers

Shipbuilders' relief

Stores for use on

– see Stores

Supplies to persons departing from member states

Supply of services to meet needs of vessels or their cargoes

Supply, modification, repair, maintenance, chartering and hiring

Tax-free shops

Tax-free shops, zero-rating

Tonnage tax

– see Tonnage tax

Venture capital trust relief excluded activities

Vessel, meaning

Zero-rating

Actual design rather than intended residential use

Charters

Classification

Design services

Equipment and furnishings

Full and part charters

Handling services at ports

Hotel and taxi services for crew

Letting on hire

Marine fuel for commercial voyages within UK territorial waters

Other related services

Partly-completed vessel

Parts and equipment for qualifying ships

Passenger transport

Pilotage, salvage and towage services

Qualifying parts and equipment

Qualifying ship

Safety equipment for qualifying ships

Supplies before item seaworthy

Supply, repair and maintenance

Surveying services

UK law v EU law: design v use