| CA25100 | Outline and meaning of ship |
| CA25150 | Single ship pool |
| CA25200 | Postponement of FYAs and WDAs |
| CA25250 | Disposal events |
| CA25275 | Ship not used |
| CA25300 | Deferment of balancing charges: outline |
| CA25350 | Meaning of qualifying ship |
| CA25400 | Conditions for and effect of deferment |
| CA25450 | Limit on amount deferred |
| CA25475 | Amount taken into account in respect of old ship |
| CA25500 | Attribution of deferred amounts, variation of attribution |
| CA25600 | Expenditure on new shipping |
| CA25650 | Changes in persons carrying on qualifying activity, connected persons |
